﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-10T05:26:02-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200278084</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CORCORAN &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12374 SW 82ND AVENUE</AddressLine1Txt>
        <CityNm>PINECREST</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33156</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>650506169</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WAVES INTERNATIONAL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WAVE</BusinessNameControlTxt>
      <PhoneNum>7862108483</PhoneNum>
      <USAddress>
        <AddressLine1Txt>20010 SW 92 AVENUE</AddressLine1Txt>
        <CityNm>MIAMI</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33189</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT FELDER</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>7862108483</PhoneNum>
      <SignatureDt>2024-11-09</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHELLE M CORCORAN CPA</PreparerPersonNm>
      <PTIN>P00036378</PTIN>
      <PhoneNum>3057405640</PhoneNum>
      <PreparationDt>2024-11-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>73564</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>73564</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <TotalRevenueAmt>73564</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>65800</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2375</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>413</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>336</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>7255</OtherExpensesTotalAmt>
      <TotalExpensesAmt>76179</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2615</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>3157</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>542</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>8129</BOYAmt>
        <EOYAmt>4048</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3898</BOYAmt>
        <EOYAmt>3995</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>12027</BOYAmt>
        <EOYAmt>8043</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>8870</BOYAmt>
        <EOYAmt>7501</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>3157</BOYAmt>
        <EOYAmt>542</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION, WAVES INTERNATIONAL, INC. IS TO PROVIDE MINISTRY AND COUNCELING TO COLLEGE STUDENTS AND WORK WITH THEM IN ENVANGELISM OUTREACH CENTERS. IN ADDITION, THE ORGANIZATION PROVIDES MISSIONARY TRAINING TO COLLEGE STUDENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATION: PROVIDED MINISTRY, COUNCELING AND TEACHING TO COLLEGE STUDENTS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>21330</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EVANGELISM: WORKED WITH COLLEGE STUDENTS IN EVANGELISM OUTREACHES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>29710</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TRAINING: PROVIDED TEACHING TO COLLEGE STUDENTS AND TRAINING OF MISSIONARIES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>25139</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>76179</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT FELDER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>65800</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHEILA J FELDER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUNE R FELDER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT FELDER</PersonNm>
        <USAddress>
          <AddressLine1Txt>20010 SW 92 AVENUE</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33189</ZIPCd>
        </USAddress>
        <PhoneNum>7862108483</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>81291</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99295</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>83209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78730</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73564</CurrentTaxYearAmt>
        <TotalAmt>416089</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>81291</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99295</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>83209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78730</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73564</CurrentTaxYearAmt>
        <TotalAmt>416089</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>64478</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>351611</PublicSupportTotal170Amt>
      <TotalSupportAmt>416089</TotalSupportAmt>
      <PublicSupportCY170Pct>0.84500</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.84490</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 413.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 136. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 243. DESCRIPTION: TELEPHONE &amp; INTERNET EXPENSES. AMOUNT: 1,762. DESCRIPTION: PAYROLL TAX EXPENSE. AMOUNT: 3,493. DESCRIPTION: LICENSES &amp; PERMITS. AMOUNT: 61. DESCRIPTION: TRAVEL/MEETINGS. AMOUNT: 854. DESCRIPTION: DONOR APPRECIATION. AMOUNT: 160. DESCRIPTION: AUTOMOBILE EXPENSES. AMOUNT: 546. TOTAL TO FORM 990-EZ, LINE 16: 7,255.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 3,898. END OF YEAR AMOUNT: 3,995.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYROLL TAXES PAYABLE. BEG. OF YEAR AMOUNT: 914. END OF YEAR AMOUNT: 731. DESCRIPTION: PAYROLL TAXES PAYABLE--EMPLOYEES. BEG. OF YEAR AMOUNT: 7,956. END OF YEAR AMOUNT: 6,770.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>