2024-03-29T12:06:55-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-07-01 208967421 MAKING WAVES ACADEMY MAKI 5102621511 4123 LAKESIDE DRIVE RICHMOND CA 94806 ALTON B NELSON JR CEO 5102621511 2024-03-22 1 ALTON NELSON JR 999009999 1 MEI-LI HUANG P02383735 6268577300 2024-03-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALTON B NELSON JR 4123 LAKESIDE DRIVE RICHMOND CA 94806 29259158 0 X WWW.MAKINGWAVESACADEMY.ORG X 2007 CA THE GOAL OF THE ACADEMY IS TO ADVANCE STUDENTS TO AND THROUGH COLLEGE OR POST-SECONDARY EDUCATION. 7 7 226 20 0 0 27330631 29192627 0 0 562 66531 0 0 27331193 29259158 0 0 0 0 17544910 18426553 0 0 0 8479315 9702667 26024225 28129220 1306968 1129938 9802840 15269756 2812036 7149014 6990804 8120742 MAKING WAVES COMMITS TO RIGOROUSLY AND HOLISTICALLY PREPARING STUDENTS TO GAIN ACCEPTANCE TO AND GRADUATE FROM COLLEGE TO ULTIMATELY BECOME VALUABLE CONTRIBUTORS TO THE WORKFORCE AND THEIR COMMUNITIES. 0 0 26319506 0 0 MAKING WAVES ACADEMY WILL ENSURE THAT OUR YOUTH ACQUIRE THE SKILLS NECESSARY TO GAIN ACCEPTANCE TO AND GRADUATE FROM COLLEGE. MAKING WAVES ACADEMY SERVED OVER 1,123 CHILDREN IN THE FY 22/23. 26319506 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 50 0 1 226 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X ALTON B NELSON JR 5102621511 4123 LAKESIDE DRIVE RICHMOND CA 94806 ALTON B NELSON JR CHIEF EXECUTIVE OFFICER 50.00 X 336643 0 77201 ELIZABETH MARTINEZ CHIEF OPERATING OFFICER 50.00 X 202463 0 32165 XIUSHI WEI CHIEF FINANCIAL OFFICER 50.00 X 208794 0 22832 DAMON EDWARDS CHIEF TECHNOLOGY OFFICER 50.00 X 178277 0 35030 KAREN SNIDER DIRECTOR OF SPECIAL EDUCATION 50.00 X 164884 0 34369 JEFF HAZEL DIRECTOR OF ATHLETICS 50.00 X 143154 0 55999 ATHENA DRAPER IT DIRECTOR 50.00 X 140013 0 21269 HUNG MAI DIRECTOR OF FINANCE 50.00 X 153034 0 27440 ALICA KLEIN PRESIDENT 15.00 X X 0 0 0 ANA BARRON SECRETARY 1.00 X X 0 0 0 JANIS GLOVER DIRECTOR 1.00 X 0 0 0 DR ESTHER HUGO DIRECTOR 1.00 X 0 0 0 JESSICA LAUGHLIN DIRECTOR 1.00 X 0 0 0 LAYLA NARANJO DIRECTOR 1.00 X 0 0 0 MARGARET WATSON DIRECTOR 1.00 X 0 0 0 1527262 0 306305 40 0 1 0 FRUGE PSYCHOLOGICAL ASSOC INC 1300 CLAY ST SUITE 600 OAKLAND CA 94612 PSYCHOLOGIST 689003 PACHECO'S CLEANING SERVICE 2025 DOVER AVE SAN PABLO CA 94806 JANITORIAL SERVICES 530972 ANCHOR COUNSELING & EDUCATION SOLUTIONS 19200 VON KARMAN AVE STE 600 IRVINE CA 92612 SPECIAL EDUCATION 393135 NOB HILL CATERING INC 601 TAYLOR WAY SAN CARLOS CA 94070 STUDENT FOOD SERVICES 321257 LINDE GROUP 2560 NINTH STREET STE 219 BERKLEY CA 94710 IT SERVICES 279085 5 20508302 8684325 39053 29192627 66531 66531 29259158 0 0 66531 X 877656 789890 87766 13484971 12502954 982017 1457406 1373456 83950 2096511 1956547 139964 510009 463427 46582 123298 114667 8631 33281 29953 3328 3041505 2929293 112212 627767 587612 40155 904259 840961 63298 3319175 3121978 197197 36707 34137 2570 102953 95746 7207 18201 18201 480527 446890 33637 INSTRUCTIONAL MATERIALS 498622 498622 OTHER EXPENSES 276873 275673 1200 STUDENT TRANSPORTATION 239499 239499 28129220 26319506 1809714 0 5105196 8494368 4099453 5958257 310496 389343 458213 188718 287695 269495 0 158293 9802840 15269756 2160247 3122625 651789 3868015 0 158374 2812036 7149014 X 6990804 8120742 6990804 8120742 9802840 15269756 1129938 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 435813 166318 269495 22400 22400 0 269495 ROU LEASE LIABILITY 158374 158374 X 29259158 0 29259158 0 29259158 28129220 0 28129220 0 28129220 PART X, LINE 2: THE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS. SCHEDULE E, PART I, LINE 6 MAKING WAVES ACADEMY IS A PUBLIC CHARTER SCHOOL. THE SCHOOL RECEIVES PER PUPIL FUNDING FROM THE STATE OF CALIFORNIA. X X 0 0 0 0 0 0 0 0 0 ALTON B NELSON JR CHIEF EXECUTIVE OFFICER 336643 0 0 0 0 0 53478 0 23723 0 413844 0 0 0 ELIZABETH MARTINEZ CHIEF OPERATING OFFICER 202463 0 0 0 0 0 9657 0 22508 0 234628 0 0 0 XIUSHI WEI CHIEF FINANCIAL OFFICER 208794 0 0 0 0 0 6769 0 16063 0 231626 0 0 0 DAMON EDWARDS CHIEF TECHNOLOGY OFFICER 178277 0 0 0 0 0 10783 0 24247 0 213307 0 0 0 KAREN SNIDER DIRECTOR OF SPECIAL EDUCATION 164884 0 0 0 0 0 26811 0 7558 0 199253 0 0 0 JEFF HAZEL DIRECTOR OF ATHLETICS 143154 0 0 0 0 0 24086 0 31913 0 199153 0 0 0 ATHENA DRAPER IT DIRECTOR 140013 0 0 0 0 0 0 0 21269 0 161282 0 0 0 HUNG MAI DIRECTOR OF FINANCE 153034 0 0 0 0 0 8858 0 18582 0 180474 0 0 0 X 1 34632 FMV X SCHOOL SUPPLIES 70 4421 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B INDICATES THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 7A THE NUMBER OF DIRECTORS SHALL BE NO LESS THAN FIVE (5) AND NO MORE THAN FIFTEEN (15), UNLESS CHANGED BY AMENDMENTS TO THESE BYLAWS. A BOARD SEAT SHALL BE RESERVED AT ALL TIMES FOR A PARENT/GUARDIAN REPRESENTATIVE. FORM 990, PART VI, SECTION A, LINE 8B MAKING WAVES ACADEMY HAS NO COMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AUDIT COMMITTEE FOR APPROVAL BEFORE FILING, AND THE FULL BOARD OF DIRECTORS APPROVES THE FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS PERFORMED REGULARLY BY THE OFFICERS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. ANY QUESTION OF A CONFLICT IS ADDRESSED WITH THE INTERESTED PERSON, WHO IS REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE AFFORDED THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND EXECUTIVE DIRECTOR. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE APPROPRIATE ACTION IS TAKEN, INCLUDING LIMITATIONS TO THE INDIVIDUAL'S INFLUENCE ON RELATED BUSINESS MATTERS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD DETERMINES THE CEO COMPENSATION BASED ON COMPARABILITY DATA. IT ALSO CONSULTS WITH THE CEO ON THE COMPENSATION OF C-SUITE POSITIONS AS WELL AS REVIEWS PERIODIC BENCHMARKS FOR POSITIONS ACROSS THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G STUDENT FOOD SERVICES: PROGRAM SERVICE EXPENSES 356,832. MANAGEMENT AND GENERAL EXPENSES 14,328. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 371,160. OVERSIGHT FEES: PROGRAM SERVICE EXPENSES 134,796. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,796. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 752,363. MANAGEMENT AND GENERAL EXPENSES 30,211. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 782,574. INTERVENTION & CONSULTATION: PROGRAM SERVICE EXPENSES 79,315. MANAGEMENT AND GENERAL EXPENSES 3,185. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,500. PSYCHOLOGICAL SERVICES: PROGRAM SERVICE EXPENSES 655,946. MANAGEMENT AND GENERAL EXPENSES 26,339. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 682,285. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 317,352. MANAGEMENT AND GENERAL EXPENSES 12,744. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 330,096. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 53,524. MANAGEMENT AND GENERAL EXPENSES 2,149. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,673. SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 579,165. MANAGEMENT AND GENERAL EXPENSES 23,256. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 602,421. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE SCHOOL'S AUDIT ADVISORY COMMITTEE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT; AND THE SCHOOL'S FINANCE ADVISORY COMMITTEE ASSUMES THE RESPONSIBILITY FOR THE REVIEW AND COMPILATION OF ITS FINANCIAL STATEMENTS.