WAVE FOUNDATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- WAVE FOUNDATION INC (EIN 61-1325992)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201433219349301673
- Schema version
- 2013v3.0
- 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 | 2014-11-17T08:53:00-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 East Fourth Street | AddressLine1 |
| City | Cincinnati | City |
| State | OH | State |
| ZIP Code | 45202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | Newport | City |
| State | KY | State |
| ZIP Code | 41071 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathy McDonald | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8598151404 | PhoneNum |
| Signature | 2014-11-13 | 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 | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathy McDonald | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Aquarium Way | AddressLine1 |
| City | Newport | City |
| State | KY | State |
| ZIP Code | 41071 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $264,027 | 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 | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $197,402 | PYContributionsGrantsAmt |
| CY Contributions Grants | $154,057 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $54,949 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $87,003 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12 | PYInvestmentIncomeAmt |
| CY Investment Income | -$1,964 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$7,836 | PYOtherRevenueAmt |
| CY Other Revenue | -$3,236 | CYOtherRevenueAmt |
| PY Total Revenue | $244,527 | PYTotalRevenueAmt |
| CY Total Revenue | $235,860 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $31,087 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $22,270 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $44,416 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $188,581 | PYOtherExpensesAmt |
| CY Other Expenses | $198,594 | CYOtherExpensesAmt |
| PY Total Expenses | $219,668 | PYTotalExpensesAmt |
| CY Total Expenses | $226,864 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $24,859 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,996 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $246,093 | TotalAssetsBOYAmt |
| Total Assets EOY | $251,286 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,215 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,475 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $205,878 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $218,811 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $56,551 | ExpenseAmt |
| Revenue | $40,533 | RevenueAmt |
| Desc | Educational Programs - provides curriculum for teachers and furthers the educational goals of the Newport Aquarium programs include finstitute 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 | $51,728 | ExpenseAmt |
| Grant | $6,000 | GrantAmt |
| Revenue | $46,470 | RevenueAmt |
| Desc | Conservation program - provides education and funding for conservation projects in North and South America and South Africa and the Ecotour Travel program. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $36,893 | 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 |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $12,349 | RevenueAmt |
| Desc | Animal art, animal adoptions, brick campaign, shark tooth necklaces and KY wild cards. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $12,349 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $145,172 | 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 | 0 | 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | 0 | ConflictOfInterestPolicyInd |
| 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 |
| 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8598151418 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Aquarium Way | AddressLine1 |
| City | Newport | City |
| State | KY | State |
| ZIP Code | 41071 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Mike Barton | ||||||
| Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Driver | ||||||
| Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Joseph Meyer | ||||||
| Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Anthony Sperelakis | ||||||
| Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Gwendolyn Steffen | ||||||
| Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Dudley Taft | ||||||
| Lifetime Member | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jeanette Altenau | ||||||
| Ex Member - left board in Jan. 2013 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Elizabeth Shaffer | ||||||
| Secretary | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Robert Grossheim | ||||||
| Treasurer | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mark Evans | ||||||
| Vice Chair | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Sean Smith | ||||||
| Chair | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Julie Uffman | ||||||
| Development Coordinator | 25.00 | $17,562 | $0 | $1,777 | Yes (X) | |
| Kathleen McDonald | ||||||
| Executive Director | 40.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $17,562 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,777 | 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 | $73,872 | FundraisingAmt |
| Government Grants | $25,000 | GovernmentGrantsAmt |
| All Other Contributions | $55,185 | AllOtherContributionsAmt |
| Noncash Contributions | $558 | NoncashContributionsAmt |
| Total Contributions | $154,057 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Conservation | 611710 | $46,470 | $46,470 |
| Education | 611710 | $40,533 | $40,533 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $87,003 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $683 | TotalRevenueColumnAmt |
| Exclusion | $683 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,647 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$2,647 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,647 | TotalRevenueColumnAmt |
| Exclusion | -$2,647 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,344 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $73,872 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $23,690 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$16,346 | TotalRevenueColumnAmt |
| Exclusion | -$16,346 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $14,179 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,830 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,349 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,349 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Uniforms | 900099 | $731 | $731 |
| Miscellaneous | 900099 | $30 | $30 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $761 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $235,860 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $99,352 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$17,549 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Program Services | $6,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,270 | TotalAmt |
| Program Services | $6,337 | ProgramServicesAmt |
| Management And General | $8,056 | ManagementAndGeneralAmt |
| Fundraising | $7,877 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
| Management And General | $3,500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,515 | TotalAmt |
| Management And General | $18,515 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,114 | TotalAmt |
| Program Services | $366 | ProgramServicesAmt |
| Management And General | $2,375 | ManagementAndGeneralAmt |
| Fundraising | $2,373 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,664 | TotalAmt |
| Program Services | $9,561 | ProgramServicesAmt |
| Management And General | $1,063 | ManagementAndGeneralAmt |
| Fundraising | $1,040 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51 | TotalAmt |
| Program Services | $37 | ProgramServicesAmt |
| Management And General | $7 | ManagementAndGeneralAmt |
| Fundraising | $7 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,656 | TotalAmt |
| Program Services | $1,205 | ProgramServicesAmt |
| Management And General | $228 | ManagementAndGeneralAmt |
| Fundraising | $223 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,617 | TotalAmt |
| Program Services | $1,175 | ProgramServicesAmt |
| Management And General | $223 | ManagementAndGeneralAmt |
| Fundraising | $219 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,853 | TotalAmt |
| Program Services | $1,636 | ProgramServicesAmt |
| Management And General | $109 | ManagementAndGeneralAmt |
| Fundraising | $108 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Education Expenses | $56,551 | $56,551 | |
| Conservation Program | $45,728 | $45,728 | |
| Aquarium Admissions | $16,380 | $16,380 | |
| Shark Ray Video Cost | $14,999 | $14,999 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,966 | TotalAmt |
| Program Services | $16,576 | ProgramServicesAmt |
| Management And General | $3,200 | ManagementAndGeneralAmt |
| Fundraising | $1,190 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,864 | TotalAmt |
| Program Services | $145,172 | ProgramServicesAmt |
| Management And General | $37,276 | ManagementAndGeneralAmt |
| Fundraising | $44,416 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $234,197 | BOYAmt |
| EOY | $140,572 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $98,901 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,180 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,450 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,817 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,896 | BOYAmt |
| EOY | $7,633 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,093 | BOYAmt |
| EOY | $251,286 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,215 | BOYAmt |
| EOY | $32,475 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,215 | BOYAmt |
| EOY | $32,475 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,878 | BOYAmt |
| EOY | $218,811 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,878 | BOYAmt |
| EOY | $218,811 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,093 | BOYAmt |
| EOY | $251,286 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $8,996 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,937 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $90,000 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$90,000 | 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 | $184,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $150,366 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $197,402 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,057 | CurrentTaxYearAmt |
| Total | $759,779 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $93,576 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,342 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,586 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $99,352 | CurrentTaxYearAmt |
| Total | $325,856 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $184,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $167,338 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $219,708 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $260,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $253,409 | CurrentTaxYearAmt |
| Total | $1,085,635 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,698 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,835 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,490 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,690 | CurrentTaxYearAmt |
| Total | $93,475 | 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 | $35,698 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,835 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,490 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,690 | CurrentTaxYearAmt |
| Total | $93,475 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $992,160 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $252 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $683 | CurrentTaxYearAmt |
| Total | $968 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $252 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $683 | CurrentTaxYearAmt |
| Total | $968 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $23,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $104,187 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,889 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,105 | CurrentTaxYearAmt |
| Total | $223,383 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $184,444 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $190,549 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $323,907 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $348,889 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $262,197 | CurrentTaxYearAmt |
| Total | $1,309,986 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.75740 | PublicSupportCY509Pct |
| Public Support PY509 | 0.82410 | PublicSupportPY509Pct |
| Investment Income CY | 0.00070 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00210 | 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 | $528 | DepreciationAmt |
| Book Value | $2,217 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,705 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,289 | DepreciationAmt |
| Book Value | $5,416 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,633 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Nauti Nite | NameOfEvent1Amt |
| Gross Receipts Event1 | $62,922 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $62,922 | CharitableContriEvent1Amt |
| Non Cash Prizes Event1 | $1,308 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $595 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $995 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $11,828 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | Putt for Penguins | NameOfEvent2Amt |
| Gross Receipts Event2 | $12,970 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $10,950 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $2,020 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $3,024 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $3,177 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $529 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $75,892 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $73,872 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $2,020 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $1,308 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,024 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,772 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $995 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,357 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,456 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$19,436 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 4 | RecipientCnt |
| Cash Grant | $6,000 | 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 at by 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 (3 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 XI, line 9: | DONATED SERVICES EXPENSES -90,000. |
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