{"success":true,"data":{"_id":911386855,"filings":[{"Organization":{"value":null,"Person":["ANN MEVERDEN","INBAL SHANI","JULIE SOEDEL","IVAN CHACHKOV","MATT ELDRIDGE","JONATHAN ALFORD"],"Title":["PRESIDENT","VICE PRESIDENT/SECRETARY/INTERIM PRESIDENT","TREASURER","BOARD MEMBER AT LARGE","EXECUTIVE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,24.0,40.0],"Total Compensation":[0,0,0,0,29993,17833],"Direct compensation":[0,0,0,0,29993,17833],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2018,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JULIE SOEDEL","year_formation":1991,"state_legal_domicile":"WA","total_volunteers":216,"tax_period_begin":"2018-09-01T00:00:00","tax_period_end":"2019-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":151,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":151,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2553061,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2542183,"Total revenue":{"value":2542183,"POOL OPERATIONS":1361408,"PRACTICE FEES AND REGI":1027394,"SWIM MEETS":153381},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":536,"Investment income total":536,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10342,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":10342,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2414910,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1471944,"Current officers":47826,"Disqualified persons":0,"Other salaries and wages":1251365,"Pension plan contributions":0,"Other employee benefits":46671,"Payroll taxes":126082},"Other expenses":{"value":942966,"Management services":36315,"Legal":0,"Accounting":1500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":25026,"Information technology":0,"Royalties":0,"Occupancy":309143,"Travel":14218,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21818,"Insurance":24029,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":337756,"MAINTENANCE AND EQUIPME":106653,"SWIM MEET EXPENSE":101170,"CARD PROCESSING":67443,"OTHER":62490},"All other expenses":173161},"Functional Expenses":{"value":null,"Program Service Expenses":2134534,"Management And General Expenses":280376,"Fundraising Expenses":0}},"Assets":{"value":938895,"Non-interest bearing cash":834494,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":13101,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":28404,"Land, building, equipment":59758,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3138},"Liabilities":{"value":134274,"Sum of Total Liabilities":0,"Accounts payable, accrued":80003,"Grants payable":0,"Deferred, revenue":54271,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":804621,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":804621,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8838979506482644,"percentile":0.7453910321993346},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05411190723605899,"percentile":0.5340553152142212},"Liabilities to Assets Ratio":{"score":0.1430127969581263,"percentile":0.28875671259994135},"Operating Reserve Ratio":{"score":0.38879088661689254,"percentile":0.20305121457870334},"Officer Compensation Ratio":{"score":0.019804464762661962,"percentile":0.9133636492837527},"Program Expense Growth":{"score":0.12128589525836535,"percentile":0.7146420611464772},"Revenue Growth":{"score":0.10379612986090414,"percentile":0.7723440871413729},"Asset Growth":{"score":0.1476580594942206,"percentile":0.7784064099548422},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.698244927447472,"percentile":0.8458332091761771}},"source_xml":"202010159349300051_public.xml"},{"Organization":{"value":null,"Person":["CHAD WINKLE","CARI BRUMFIELD","ANNA MANGUAL","JULIE SOEDEL","CHRIS GEITZ","BO CAO","BEN KABAKCI","MIKE BRICE","AMY WASSER"],"Title":["Executive Dir.","BOARD MEMBER","Secretary","FRMR TREASURER","President","BOARD MEMBER","Treasurer","BOARD MEMBER","INTERIM EXC DIR"],"Hours":[40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,24.0],"Total Compensation":[139307,0,0,0,0,0,0,0,0],"Direct compensation":[130715,0,0,0,0,0,0,0,0],"Other compensation":[8592,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2023,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":353,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":209,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":209,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4104785,"Contributions":{"value":30170,"Other contributions":30170,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4074520,"Total revenue":{"value":4074520,"POOL OPERATIONS":2317585,"PRACTICE FEES AND REGIST":1522838,"SWIM MEETS":234097},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":95,"Investment income total":95,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3847844,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2183355,"Current officers":139307,"Disqualified persons":0,"Other salaries and wages":1798188,"Pension plan contributions":0,"Other employee benefits":47671,"Payroll taxes":198189},"Other expenses":{"value":1664489,"Management services":61499,"Legal":0,"Accounting":23413,"Lobbying services":0,"Investment management fees":0,"Other services":17988,"Advertising":0,"Office expenses":104340,"Information technology":7091,"Royalties":0,"Occupancy":629808,"Travel":18097,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":39655,"Insurance":33733,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":665570,"OPERATING FEE AGREEMENT":196058,"MAINTENANCE AND EQUIPMENT`":185068,"SWIM MEET EXPENSE":181876,"UTILITIES":102568},"All other expenses":63295},"Functional Expenses":{"value":null,"Program Service Expenses":3534201,"Management And General Expenses":313643,"Fundraising Expenses":0}},"Assets":{"value":1058190,"Non-interest bearing cash":840602,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":8300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":36825,"Land, building, equipment":172463,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":209732,"Sum of Total Liabilities":0,"Accounts payable, accrued":112923,"Grants payable":0,"Deferred, revenue":96809,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":848458,"Net assets without donor restriction":848458,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.918488639352323,"percentile":0.7998751339289311},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06259548307645833,"percentile":0.5521771446634272},"Liabilities to Assets Ratio":{"score":0.19819881117757682,"percentile":0.2520996078547047},"Operating Reserve Ratio":{"score":0.27500855024268134,"percentile":0.15100098842845533},"Officer Compensation Ratio":{"score":0.036203910553546347,"percentile":0.8271355920035047},"Program Expense Growth":{"score":0.09708575878685165,"percentile":0.668991714660056},"Revenue Growth":{"score":0.08030639789923433,"percentile":0.7134141373758311},"Asset Growth":{"score":0.056801849202102475,"percentile":0.5522667625875883},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6838072801616335,"percentile":0.819185650379181}},"source_xml":"202511929349301611_public.xml"},{"Organization":{"value":null,"Person":["ERIN DUNN","TYSON WELLOCK","DOROTHY LAUTMAN","JEFF BURNS - Thru 414","GORDON MACDONALD","LORRAINE MASSE"],"Title":["BOARD MEMBER","BOARD MEMBER","TREASURER","President","President","VP/SECRETARY"],"Hours":[40.0,40.0,20.0,10.0,10.0,10.0],"Total Compensation":[60118,88093,8659,2170,1380,0],"Direct compensation":[60118,88093,8659,2170,1380,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote and teach water activities for health and recreation, and provide the opportunity for developing competitive swimming skills at all levels.","year":2013,"name":"WAVE AQUATICS","phone":2065502833,"website":"www.waveaquatics.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2013-09-01T00:00:00","tax_period_end":"2014-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":1,"Number of employees total":101,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":101,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1620096,"Contributions":{"value":44289,"Other contributions":21688,"Contributions from gifts and grants":0,"Fundraising revenue":22601,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1575747,"Total revenue":{"value":1575747,"POOL OPERATIONS":849658,"PRACTICE FEES & REGIST.":605149,"SWIM MEETS":120940},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":60,"Investment income total":334,"Net investment gain":-274,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1520188,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1012791,"Current officers":155481,"Disqualified persons":0,"Other salaries and wages":726361,"Pension plan contributions":0,"Other employee benefits":26870,"Payroll taxes":104079},"Other expenses":{"value":507397,"Management services":0,"Legal":0,"Accounting":2500,"Lobbying services":0,"Investment management fees":0,"Other services":12301,"Advertising":0,"Office expenses":21843,"Information technology":7044,"Royalties":0,"Occupancy":104094,"Travel":14969,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":16402,"Insurance":14013,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":314231,"MISCELLANEOUS":164925,"SWIM MEET EXPENSES":75611,"JAC OPERATING AGREEMENT FEE":50300,"EQUIPMENT":23395},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1132090,"Management And General Expenses":386593,"Fundraising Expenses":1505}},"Assets":{"value":468082,"Non-interest bearing cash":378844,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":21562,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":11147,"Land, building, equipment":53058,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3471},"Liabilities":{"value":144561,"Sum of Total Liabilities":0,"Accounts payable, accrued":95479,"Grants payable":0,"Deferred, revenue":49082,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":323521,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":290401,"Temporarily restricted net assets":33120,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7447039445121262,"percentile":0.5685144159893017},"Fundraising Efficiency":{"score":29.427906976744186,"percentile":0.6870517100183661},"Operating Margin":{"score":0.0616679505412025,"percentile":0.5502385625797},"Liabilities to Assets Ratio":{"score":0.3088369131904239,"percentile":0.19811428585474727},"Operating Reserve Ratio":{"score":0.30791060053098696,"percentile":0.1663817516423453},"Officer Compensation Ratio":{"score":0.10552642173204893,"percentile":0.5339813933453054},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.2,"percentile":0.11166982829196659},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5144289855956813,"percentile":0.3587197220692895}},"source_xml":"201521259349301702_public.xml"},{"Organization":{"value":null,"Person":["CHAD WINKLE","STEVEN FREYGANG","JULIE SOEDEL","KFIR AMI-AD","CARI BRUMFIELD","RAOUEL SREENIVASAN","JACKIE HIZZEY"],"Title":["Executive Dir.","FORMER EXEC DIRECTOR","Treasurer","President","Secretary","BOARD MEMBER","BOARD MEMBER"],"Hours":[40.0,40.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[81294,17845,0,0,0,0,0],"Direct compensation":[81294,17845,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2020,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":250,"tax_period_begin":"2020-09-01T00:00:00","tax_period_end":"2021-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":94,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":94,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2501805,"Contributions":{"value":586018,"Other contributions":67181,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":518837,"Related organizations":0},"Program revenue":{"value":1915719,"Total revenue":{"value":1915719,"POOL OPERATIONS":1049147,"PRACTICE FEES AND REGIST":792677,"SWIM MEETS":73895},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":68,"Investment income total":68,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2381293,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1474596,"Current officers":99138,"Disqualified persons":0,"Other salaries and wages":1179928,"Pension plan contributions":0,"Other employee benefits":66594,"Payroll taxes":128936},"Other expenses":{"value":906697,"Management services":0,"Legal":0,"Accounting":10038,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":33521,"Information technology":0,"Royalties":0,"Occupancy":468650,"Travel":10958,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18457,"Insurance":25893,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":283288,"MAINTENANCE AND EQUIPMENT":108724,"UTILITIES":75950,"OPERATING FEE AGREEMENT":70397,"CERTIFICATION FEES":28217},"All other expenses":55892},"Functional Expenses":{"value":null,"Program Service Expenses":2140393,"Management And General Expenses":240900,"Fundraising Expenses":0}},"Assets":{"value":630453,"Non-interest bearing cash":410081,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":31666,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":27269,"Land, building, equipment":160486,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":951},"Liabilities":{"value":133821,"Sum of Total Liabilities":0,"Accounts payable, accrued":121461,"Grants payable":0,"Deferred, revenue":12360,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":496632,"Net assets without donor restriction":496632,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8988364724542507,"percentile":0.7685639596239517},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.048170021244661354,"percentile":0.5208769516000538},"Liabilities to Assets Ratio":{"score":0.21226165947342626,"percentile":0.24408852848010515},"Operating Reserve Ratio":{"score":0.26475238452387,"percentile":0.14617221936038513},"Officer Compensation Ratio":{"score":0.041632424065413204,"percentile":0.7988988775349235},"Program Expense Growth":{"score":0.070931847316772,"percentile":0.6021151652826348},"Revenue Growth":{"score":0.041803148324876,"percentile":0.5705778320540247},"Asset Growth":{"score":0.0617502969832194,"percentile":0.5699202680701924},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6484644637497782,"percentile":0.7378536804080807}},"source_xml":"202231949349301328_public.xml"},{"Organization":{"value":null,"Person":["CHAD WINKLE","JULIE SOEDEL","KFIR AMI-AD","CARI BRUMFIELD","JACKIE HIZZEY"],"Title":["Executive Dir.","Treasurer","President","Secretary","BOARD MEMBER"],"Hours":[40.0,2.0,2.0,2.0,2.0],"Total Compensation":[110367,0,0,0,0],"Direct compensation":[103133,0,0,0,0],"Other compensation":[7234,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2021,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":220,"tax_period_begin":"2021-09-01T00:00:00","tax_period_end":"2022-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":147,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":147,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3003058,"Contributions":{"value":64757,"Other contributions":64757,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2938215,"Total revenue":{"value":2938215,"POOL OPERATIONS":1610247,"PRACTICE FEES AND REGIST":1162749,"SWIM MEETS":165219},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":86,"Investment income total":86,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2888931,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1734058,"Current officers":110368,"Disqualified persons":0,"Other salaries and wages":1445601,"Pension plan contributions":0,"Other employee benefits":14614,"Payroll taxes":163475},"Other expenses":{"value":1154873,"Management services":0,"Legal":0,"Accounting":14721,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":66008,"Information technology":0,"Royalties":0,"Occupancy":465616,"Travel":18215,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":32536,"Insurance":29908,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":443002,"MAINTENANCE AND EQUIPMENT`":154992,"UTILITIES":106865,"SWIM MEET EXPENSE":103144,"OPERATING FEE AGREEMENT":78001},"All other expenses":84867},"Functional Expenses":{"value":null,"Program Service Expenses":2663714,"Management And General Expenses":225217,"Fundraising Expenses":0}},"Assets":{"value":728556,"Non-interest bearing cash":437114,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":11435,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":48065,"Land, building, equipment":231942,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":117797,"Sum of Total Liabilities":0,"Accounts payable, accrued":56710,"Grants payable":0,"Deferred, revenue":61087,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":610759,"Net assets without donor restriction":610759,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9220414056272026,"percentile":0.8051660315951439},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.038003595002161134,"percentile":0.49733006785241096},"Liabilities to Assets Ratio":{"score":0.1616855807926913,"percentile":0.2752043072072471},"Operating Reserve Ratio":{"score":0.25218878540193584,"percentile":0.14018728607374836},"Officer Compensation Ratio":{"score":0.03820340465037067,"percentile":0.8166318038120737},"Program Expense Growth":{"score":0.08016369618840055,"percentile":0.6281348516410868},"Revenue Growth":{"score":0.05581975041239987,"percentile":0.6300458781735296},"Asset Growth":{"score":0.04853392686992342,"percentile":0.5211348910390103},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6625553720724234,"percentile":0.7718006800679068}},"source_xml":"202341849349300344_public.xml"},{"Organization":{"value":null,"Person":["ERIN DUNN","TYSON WELLOCK","DOROTHY LAUTMAN","ANDY PYM","GORDON MACDONALD","LORRAINE MASSE"],"Title":["BOARD MEMBER","BOARD MEMBER","TREASURER","BOARD MEMBER","President","VP/SECRETARY"],"Hours":[40.0,40.0,25.0,40.0,10.0,10.0],"Total Compensation":[58914,82490,35818,7167,0,0],"Direct compensation":[58914,82490,35818,7167,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote and teach water activities for health and recreation, and provide the opportunity for developing competitive swimming skills at all levels.","year":2016,"name":"WAVE AQUATICS","phone":2065502833,"website":"www.waveaquatics.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":300,"tax_period_begin":"2016-09-01T00:00:00","tax_period_end":"2017-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":146,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":146,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2187197,"Contributions":{"value":31909,"Other contributions":31909,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2137226,"Total revenue":{"value":2137226,"POOL OPERATIONS":1131890,"PRACTICE FEES & REGIST.":829712,"SWIM MEETS":175624},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":362,"Investment income total":362,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17700,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":17700,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2109680,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1330505,"Current officers":184389,"Disqualified persons":0,"Other salaries and wages":987335,"Pension plan contributions":0,"Other employee benefits":39811,"Payroll taxes":118970},"Other expenses":{"value":779175,"Management services":0,"Legal":0,"Accounting":3150,"Lobbying services":0,"Investment management fees":0,"Other services":24289,"Advertising":0,"Office expenses":35706,"Information technology":6234,"Royalties":0,"Occupancy":165610,"Travel":46197,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20250,"Insurance":22633,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":312956,"swim meet expense":143680,"card processing":66149,"city of redmond profit sharing":52827,"JAC operating agreement fee":50300},"All other expenses":142150},"Functional Expenses":{"value":null,"Program Service Expenses":1776147,"Management And General Expenses":333533,"Fundraising Expenses":0}},"Assets":{"value":660009,"Non-interest bearing cash":580159,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":19228,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":19400,"Land, building, equipment":37883,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3339},"Liabilities":{"value":189329,"Sum of Total Liabilities":0,"Accounts payable, accrued":125652,"Grants payable":0,"Deferred, revenue":63677,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":470680,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":469881,"Temporarily restricted net assets":799,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8419035114330136,"percentile":0.6812791521996568},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03544125197684525,"percentile":0.4911931267564069},"Liabilities to Assets Ratio":{"score":0.2868582095092643,"percentile":0.20744125604482222},"Operating Reserve Ratio":{"score":0.3128479200637063,"percentile":0.16866457475245333},"Officer Compensation Ratio":{"score":0.08740140684843199,"percentile":0.5962808179738975},"Program Expense Growth":{"score":0.13637126928063878,"percentile":0.7373772601737274},"Revenue Growth":{"score":0.09496808048666455,"percentile":0.7522167078078005},"Asset Growth":{"score":0.11253419702362834,"percentile":0.7121929378688677},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6463072733347919,"percentile":0.7324700927908923}},"source_xml":"201821369349300842_public.xml"},{"Organization":{"value":null,"Person":["ERIN DUNN","TYSON WELLOCK","DOROTHY LAUTMAN","GORDON MACDONALD","LORRAINE MASSE"],"Title":["BOARD MEMBER","BOARD MEMBER","TREASURER","President","VP/SECRETARY"],"Hours":[40.0,40.0,20.0,10.0,10.0],"Total Compensation":[58375,84533,23800,1725,0],"Direct compensation":[58375,84533,23800,1725,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote and teach water activities for health and recreation, and provide the opportunity for developing competitive swimming skills at all levels.","year":2014,"name":"WAVE AQUATICS","phone":2065502833,"website":"www.waveaquatics.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2014-09-01T00:00:00","tax_period_end":"2015-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":1,"Number of employees total":114,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":114,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1788327,"Contributions":{"value":7406,"Other contributions":7406,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1760806,"Total revenue":{"value":1760806,"POOL OPERATIONS":954118,"PRACTICE FEES & REGIST.":670384,"SWIM MEETS":136304},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":356,"Investment income total":356,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19759,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":19759,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1753000,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1131422,"Current officers":168433,"Disqualified persons":0,"Other salaries and wages":820741,"Pension plan contributions":34786,"Other employee benefits":0,"Payroll taxes":107462},"Other expenses":{"value":621578,"Management services":0,"Legal":0,"Accounting":3800,"Lobbying services":22206,"Investment management fees":0,"Other services":26466,"Advertising":0,"Office expenses":18113,"Information technology":8389,"Royalties":0,"Occupancy":104849,"Travel":9189,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18523,"Insurance":16272,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":393771,"MISCELLANEOUS":173466,"SWIM MEET EXPENSES":131785,"JAC OPERATING AGREEMENT FEE":50300,"EQUIPMENT":38220},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1453182,"Management And General Expenses":298792,"Fundraising Expenses":1026}},"Assets":{"value":519541,"Non-interest bearing cash":406061,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":35790,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":21830,"Land, building, equipment":48924,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":6936},"Liabilities":{"value":160693,"Sum of Total Liabilities":0,"Accounts payable, accrued":110143,"Grants payable":0,"Deferred, revenue":50550,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":358848,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":344816,"Temporarily restricted net assets":14032,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.828968625213919,"percentile":0.6631925032022106},"Fundraising Efficiency":{"score":7.218323586744639,"percentile":0.300823639084982},"Operating Margin":{"score":0.01975421720971612,"percentile":0.45164091639171833},"Liabilities to Assets Ratio":{"score":0.3092980149786061,"percentile":0.19791845901483532},"Operating Reserve Ratio":{"score":0.2963725042783799,"percentile":0.16103866026414543},"Officer Compensation Ratio":{"score":0.09608271534512265,"percentile":0.5651967940174267},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.2,"percentile":0.11166982829196659},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47746910495203454,"percentile":0.26864162205175085}},"source_xml":"201600579349301005_public.xml"},{"Organization":{"value":null,"Person":["CHAD WINKLE","JULIE SOEDEL","MARTHA SORENSEN","CARI BRUMFIELD","CHRIS GEITZ","BO CAO","BEN KABAKCI"],"Title":["Executive Dir.","Treasurer","VP/SECRETARY","President","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[40.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[128784,0,0,0,0,0,0],"Direct compensation":[126252,0,0,0,0,0,0],"Other compensation":[2532,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2022,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":230,"tax_period_begin":"2022-09-01T00:00:00","tax_period_end":"2023-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":189,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":189,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3426931,"Contributions":{"value":81133,"Other contributions":81133,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3345709,"Total revenue":{"value":3345709,"POOL OPERATIONS":1987262,"PRACTICE FEES AND REGIST":1147337,"SWIM MEETS":211110},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":89,"Investment income total":89,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3446173,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2112737,"Current officers":128784,"Disqualified persons":0,"Other salaries and wages":1727673,"Pension plan contributions":0,"Other employee benefits":62040,"Payroll taxes":194240},"Other expenses":{"value":1333436,"Management services":0,"Legal":0,"Accounting":46286,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":100082,"Information technology":0,"Royalties":0,"Occupancy":518246,"Travel":13517,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":38793,"Insurance":36945,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":522908,"MAINTENANCE AND EQUIPMENT`":192002,"UTILITIES":132487,"SWIM MEET EXPENSE":118392,"OPERATING FEE AGREEMENT":80027},"All other expenses":56659},"Functional Expenses":{"value":null,"Program Service Expenses":3174462,"Management And General Expenses":271711,"Fundraising Expenses":0}},"Assets":{"value":842584,"Non-interest bearing cash":596932,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":10817,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":31093,"Land, building, equipment":203742,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":251067,"Sum of Total Liabilities":0,"Accounts payable, accrued":81540,"Grants payable":0,"Deferred, revenue":169527,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":591517,"Net assets without donor restriction":591517,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9211557283978489,"percentile":0.8038577574053636},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.005614936513165861,"percentile":0.37099186639272713},"Liabilities to Assets Ratio":{"score":0.2979726650399248,"percentile":0.20259146916014048},"Operating Reserve Ratio":{"score":0.24449846249738477,"percentile":0.13649790764792222},"Officer Compensation Ratio":{"score":0.037370149438231914,"percentile":0.8209926316709701},"Program Expense Growth":{"score":0.09103315037950654,"percentile":0.6551562509372314},"Revenue Growth":{"score":0.06763799909109863,"percentile":0.673470701885381},"Asset Growth":{"score":0.04748417821032353,"percentile":0.517023673982506},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6437728129353545,"percentile":0.7260521844026747}},"source_xml":"202411909349301411_public.xml"},{"Organization":{"value":null,"Person":["ERIN DUNN","ANDY PYM","MICHAEL MONTGOMERY","MATT ELDRIDGE","ANN MEVERDEN","INBAL SHANI","JULIE SOEDEL","IVAN CHACHKOV","DOROTHY LAUTMAN"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","BOARD MEMBER","FORMER TREASURER"],"Hours":[40.0,40.0,40.0,24.0,2.0,2.0,2.0,2.0,25.0],"Total Compensation":[61190,30500,52398,9423,0,0,0,0,37310],"Direct compensation":[61190,30500,52398,9423,0,0,0,0,37310],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote and teach water activities for health and recreation. provide the opportunity for developing competitive swimming skills at all levels.","year":2017,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JULIE SOEDEL","year_formation":1991,"state_legal_domicile":"WA","total_volunteers":326,"tax_period_begin":"2017-09-01T00:00:00","tax_period_end":"2018-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":152,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":152,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2684028,"Contributions":{"value":72741,"Other contributions":72741,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2597732,"Total revenue":{"value":2597732,"POOL OPERATIONS":1453185,"PRACTICE FEES AND REGI":921857,"SWIM MEETS":222690},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":438,"Investment income total":438,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":13117,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":13117,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2488238,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1444239,"Current officers":190821,"Disqualified persons":0,"Other salaries and wages":1092545,"Pension plan contributions":0,"Other employee benefits":31995,"Payroll taxes":128878},"Other expenses":{"value":1043999,"Management services":16597,"Legal":0,"Accounting":3920,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":43407,"Information technology":8835,"Royalties":0,"Occupancy":310456,"Travel":11442,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19128,"Insurance":24376,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":483752,"UTILITIES":178284,"SWIM MEET EXPENSE":121643,"MAINTENANCE":114659,"CARD PROCESSING":69166},"All other expenses":122086},"Functional Expenses":{"value":null,"Program Service Expenses":2084369,"Management And General Expenses":403869,"Fundraising Expenses":0}},"Assets":{"value":854424,"Non-interest bearing cash":728410,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":27926,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22551,"Land, building, equipment":73999,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1538},"Liabilities":{"value":187954,"Sum of Total Liabilities":0,"Accounts payable, accrued":117688,"Grants payable":0,"Deferred, revenue":70266,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":666470,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":666470,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8376887580689628,"percentile":0.6752666494807988},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07294633289965678,"percentile":0.5732577981971105},"Liabilities to Assets Ratio":{"score":0.2199774350907746,"percentile":0.23990037411939374},"Operating Reserve Ratio":{"score":0.34338515849368106,"percentile":0.1826589917787246},"Officer Compensation Ratio":{"score":0.07668920738289504,"percentile":0.6375541074270823},"Program Expense Growth":{"score":0.13965446050173771,"percentile":0.7419505210364001},"Revenue Growth":{"score":0.12464285347837036,"percentile":0.8118922093894734},"Asset Growth":{"score":0.14878007610797456,"percentile":0.7802091326548779},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6727795980194518,"percentile":0.7952758818674489}},"source_xml":"201921969349301517_public.xml"},{"Organization":{"value":null,"Person":["JULIE SOEDEL","KFIR AMI-AD","CARI BRUMFIELD","RAOUEL SREENIVASAN","JACKIE HIZZEY","CHAD WINKLE","STEVEN FREYGANG"],"Title":["TREASURER","PRESIDENT","SECRETARY","BOARD MEMBER","BOARD MEMBER","HEAD COACH","INTERIM EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,76417,0],"Direct compensation":[0,0,0,0,0,76417,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2019,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JULIE SOEDEL","year_formation":1991,"state_legal_domicile":"WA","total_volunteers":200,"tax_period_begin":"2019-09-01T00:00:00","tax_period_end":"2020-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":138,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":138,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1501870,"Contributions":{"value":48922,"Other contributions":48922,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1452573,"Total revenue":{"value":1452573,"PRACTICE FEES AND REGI":771557,"POOL OPERATIONS":618799,"SWIM MEETS":62217},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":375,"Investment income total":375,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1930371,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1157413,"Current officers":76417,"Disqualified persons":0,"Other salaries and wages":936951,"Pension plan contributions":0,"Other employee benefits":42585,"Payroll taxes":101460},"Other expenses":{"value":772958,"Management services":35434,"Legal":930,"Accounting":27404,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":38022,"Information technology":0,"Royalties":0,"Occupancy":328576,"Travel":1466,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":16718,"Insurance":24765,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":250164,"MAINTENANCE AND EQUIPME":114158,"UTILITIES":59270,"SWIM MEET EXPENSE":40274,"JAC/RAC OPERATING FEE A":36462},"All other expenses":49479},"Functional Expenses":{"value":null,"Program Service Expenses":1693831,"Management And General Expenses":236540,"Fundraising Expenses":0}},"Assets":{"value":725593,"Non-interest bearing cash":655591,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":19508,"Land, building, equipment":48894,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1600},"Liabilities":{"value":349473,"Sum of Total Liabilities":0,"Accounts payable, accrued":57273,"Grants payable":0,"Deferred, revenue":32800,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":259400},"Fund balance":{"value":376120,"Net assets without donor restriction":376120,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.87746396936133,"percentile":0.7353463623693941},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.28531164481612925,"percentile":0.1175509952862211},"Liabilities to Assets Ratio":{"score":0.48163777765221,"percentile":0.14039821674671807},"Operating Reserve Ratio":{"score":0.375882667114249,"percentile":0.19731202428975525},"Officer Compensation Ratio":{"score":0.03958669084854673,"percentile":0.8095355076098375},"Program Expense Growth":{"score":0.07631136237017397,"percentile":0.6175671657522145},"Revenue Growth":{"score":0.03527930401801107,"percentile":0.540185186896094},"Asset Growth":{"score":0.10029623183555778,"percentile":0.6838481372940151},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5750324585257172,"percentile":0.5318100633491475}},"source_xml":"202141819349301309_public.xml"},{"Organization":{"value":null,"Person":["ERIN DUNN","TYSON WELLOCK","DOROTHY LAUTMAN","GORDON MACDONALD","LORRAINE MASSE"],"Title":["BOARD MEMBER","BOARD MEMBER","TREASURER","President","VP/SECRETARY"],"Hours":[40.0,40.0,25.0,2.0,12.0],"Total Compensation":[57947,83467,23800,0,0],"Direct compensation":[57947,83467,23800,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote and teach water activities for health and recreation, and provide the opportunity for developing competitive swimming skills at all levels.","year":2015,"name":"WAVE AQUATICS","phone":2065502833,"website":"www.waveaquatics.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":300,"tax_period_begin":"2015-09-01T00:00:00","tax_period_end":"2016-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":139,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":139,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1856248,"Contributions":{"value":27573,"Other contributions":27573,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1810311,"Total revenue":{"value":1810311,"POOL OPERATIONS":946778,"PRACTICE FEES & REGIST.":743968,"SWIM MEETS":119565},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":315,"Investment income total":315,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18049,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":18049,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1821933,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1177806,"Current officers":165215,"Disqualified persons":0,"Other salaries and wages":871515,"Pension plan contributions":0,"Other employee benefits":34100,"Payroll taxes":106976},"Other expenses":{"value":644127,"Management services":0,"Legal":0,"Accounting":3100,"Lobbying services":16097,"Investment management fees":0,"Other services":13393,"Advertising":0,"Office expenses":33667,"Information technology":5617,"Royalties":0,"Occupancy":111475,"Travel":25463,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19214,"Insurance":18643,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":276584,"SWIM MEET EXPENSES":118526,"MAINTENANCE":54342,"CARD PROCESSING":53416,"JAC OPERATING AGREEMENT FEE":50300},"All other expenses":120874},"Functional Expenses":{"value":null,"Program Service Expenses":1529335,"Management And General Expenses":292598,"Fundraising Expenses":0}},"Assets":{"value":566742,"Non-interest bearing cash":490592,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":19411,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":14739,"Land, building, equipment":38661,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3339},"Liabilities":{"value":173579,"Sum of Total Liabilities":0,"Accounts payable, accrued":118034,"Grants payable":0,"Deferred, revenue":55545,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":393163,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":386082,"Temporarily restricted net assets":7081,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8394024368623874,"percentile":0.677693683387979},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018486215204002912,"percentile":0.44830851987668235},"Liabilities to Assets Ratio":{"score":0.3062751657720797,"percentile":0.19917474145121616},"Operating Reserve Ratio":{"score":0.31106632351464075,"percentile":0.16785156152901454},"Officer Compensation Ratio":{"score":0.0906806122947441,"percentile":0.5843128387284883},"Program Expense Growth":{"score":0.14481759740359162,"percentile":0.7486754510064687},"Revenue Growth":{"score":0.06728397652958751,"percentile":0.672261524906834},"Asset Growth":{"score":0.0952092976874801,"percentile":0.670898532505221},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6288486628848069,"percentile":0.6869895765984325}},"source_xml":"201730679349300833_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHAD WINKLE","CARI BRUMFIELD","ANNA MANGUAL","JULIE SOEDEL","CHRIS GEITZ","BO CAO","BEN KABAKCI","MIKE BRICE","AMY WASSER"],"Title":["Executive Dir.","BOARD MEMBER","Secretary","FRMR TREASURER","President","BOARD MEMBER","Treasurer","BOARD MEMBER","INTERIM EXC DIR"],"Hours":[40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,24.0],"Total Compensation":[139307,0,0,0,0,0,0,0,0],"Direct compensation":[130715,0,0,0,0,0,0,0,0],"Other compensation":[8592,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.","year":2023,"name":"WAVE AQUATICS","phone":2065502833,"website":"WWW.WAVEAQUATICS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WA","total_volunteers":353,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"PO BOX 2953, KIRKLAND, WA, 98083, USA","city":"KIRKLAND","state":"WA","country":"USA","zip_code":98083},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":209,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":209,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4104785,"Contributions":{"value":30170,"Other contributions":30170,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":4074520,"Total revenue":{"value":4074520,"POOL OPERATIONS":2317585,"PRACTICE FEES AND REGIST":1522838,"SWIM MEETS":234097},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":95,"Investment income total":95,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3847844,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2183355,"Current officers":139307,"Disqualified persons":0,"Other salaries and wages":1798188,"Pension plan contributions":0,"Other employee benefits":47671,"Payroll taxes":198189},"Other expenses":{"value":1664489,"Management services":61499,"Legal":0,"Accounting":23413,"Lobbying services":0,"Investment management fees":0,"Other services":17988,"Advertising":0,"Office expenses":104340,"Information technology":7091,"Royalties":0,"Occupancy":629808,"Travel":18097,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":39655,"Insurance":33733,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":665570,"OPERATING FEE AGREEMENT":196058,"MAINTENANCE AND EQUIPMENT`":185068,"SWIM MEET EXPENSE":181876,"UTILITIES":102568},"All other expenses":63295},"Functional Expenses":{"value":null,"Program Service Expenses":3534201,"Management And General Expenses":313643,"Fundraising Expenses":0}},"Assets":{"value":1058190,"Non-interest bearing cash":840602,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":8300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":36825,"Land, building, equipment":172463,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":209732,"Sum of Total Liabilities":0,"Accounts payable, accrued":112923,"Grants payable":0,"Deferred, revenue":96809,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":848458,"Net assets without donor restriction":848458,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.918488639352323,"percentile":0.7998751339289311},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06259548307645833,"percentile":0.5521771446634272},"Liabilities to Assets Ratio":{"score":0.19819881117757682,"percentile":0.2520996078547047},"Operating Reserve Ratio":{"score":0.27500855024268134,"percentile":0.15100098842845533},"Officer Compensation Ratio":{"score":0.036203910553546347,"percentile":0.8271355920035047},"Program Expense Growth":{"score":0.09708575878685165,"percentile":0.668991714660056},"Revenue Growth":{"score":0.08030639789923433,"percentile":0.7134141373758311},"Asset Growth":{"score":0.056801849202102475,"percentile":0.5522667625875883},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6838072801616335,"percentile":0.819185650379181}},"source_xml":"202511929349301611_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}