Nonprofit · EIN 47-5054823
WAVE POOL CORP
Tax-exempt · CINCINNATI, OH 45225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $235,250 | $236,880 | -$1,630 | $581,222 | $393,887 | $187,335 |
| September 30, 2024 | 990 | $403,451 | $505,473 | -$102,022 | $562,392 | $378,131 | $184,261 |
| September 30, 2023 | 990 | $464,015 | $605,372 | -$141,357 | $316,743 | $20,040 | $296,703 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $190,975
- of which government grants
- $22,557
- Program service revenue
- $23,489
- Investment income
- $0
- Net income from fundraising events
- $4,849
- Net income from sales of inventory
- $8,005
- Other revenue
- $20,786
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $89,737
- Salaries, compensation and benefits (total)
- $89,737
- Professional fundraising fees
- $0
- Accounting fees
- $7,062
- Occupancy
- $24,827
- Depreciation
- $7,669
- Program services (functional)
- $151,202
- Management and general (functional)
- $62,332
- Fundraising (functional)
- $23,346
Balance sheet and other
- Total assets, start of year
- $562,392
- Total assets, end of year
- $581,222
- Total liabilities, end of year
- $393,887
- Net assets, end of year
- $187,335
- Land, buildings and equipment
- $51,236
- Publicly traded securities
- $48,424
- Net assets without donor restrictions
- $187,335
- Gross receipts
- $241,289
- Employees
- 6
- Volunteers
- 30
- Year formed
- 2015
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carrington Broeman | Interim Executive Director Officer | 40 | $0 |
| Jenna Shaifer | Board Chair Trustee or director, Officer | 2 | $0 |
| Lee Bower | Vice Chair and Treasurer Trustee or director, Officer | 1 | $0 |
| Geoffrey Cullen | Secretary Trustee or director, Officer | 1 | $0 |
| Sara Vance Waddell | Member Trustee or director | 1 | $0 |
| Diane Fishbein | Member Trustee or director | 1 | $0 |
| Michael Mann | Member Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carrington Broeman | Interim Executive Director Officer | 40 | $71,738 |
| Jenna Shaifer | Board Chair Trustee or director, Officer | 2 | $0 |
| Lee Bower | Vice Chair and Treasurer Trustee or director, Officer | 1 | $0 |
| Geoffrey Cullen | Secretary Trustee or director, Officer | 1 | $0 |
| Sara Vance Waddell | Member Trustee or director | 1 | $0 |
| Diane Fishbein | Member Trustee or director | 1 | $0 |
| Michael Mann | Member Trustee or director | 1 | $0 |
990 for the year ended September 30, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Calcagno Cullen | Former Executive Director Officer | 40 | $63,500 |
| Anissa Lewis | Executive Director Officer | 40 | $0 |
| Mary Jo Minerich | Board Chair Trustee or director, Officer | 2 | $0 |
| Jenna Shaifer | Vice Chair Trustee or director, Officer | 2 | $0 |
| Colleen Houston | Secretary Trustee or director, Officer | 1 | $0 |
| Lee Bower | Treasurer Trustee or director, Officer | 1 | $0 |
| Doris Adotey | Member Trustee or director | 1 | $0 |
| Carrington Broeman | Member Trustee or director | 1 | $0 |
| Jason Cooper | Member Trustee or director | 1 | $0 |
| Mark Dejong | Member - Board Chair Emeritus Trustee or director | 1 | $0 |
| Diane Fishbein | Member Trustee or director | 1 | $0 |
| Mike Fleisch | Member Trustee or director | 1 | $0 |
| Gee Horton | Member Trustee or director | 1 | $0 |
| Michael Mann | Member Trustee or director | 1 | $0 |
| Sara Vance Waddell | Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2940 COLERAIN AVE, CINCINNATI, OH 45225-2121
- Mailing address (990-N for 2016)
- 2940 Colerain Avenue, Cincinnati OH 45225
- Principal officer (990 for 2024)
- Boris Oicherman, 2940 Colerain Avenue, Cincinnati, OH 45225
- Principal officer (990-N for 2016)
- Calcagno Cullen, 2940 Colerain Avenue, Cincinnati OH 45225
- Signed the 990
- Boris Oicherman, Executive Director
- Phone
- (513) 600-6117
- Website
- www.wavepoolgallery.org
- Return prepared by
- Locey Mitchell & Associates Ltd
Mission
Wave Pool Contemporary Art Centers purpose is to exhibit, educate, and support artists and help provide services to the community by guest artists, programs, and other events.
Program accomplishments
- We inititate and support artist driven creative placemaking projects and exhibiting work that stretches beyond our gallery walls through interactive projects that proactively help our neighbors. We work with partner organizations to tackle tough problems through asset based development and center artist-driven solutions. These projects include more traditional gallery exhibitions as well as projects taking place in public space and with other partner organizations.Expenses $90,859 · revenue $28,914
- Welcome project - The Welcome Project produces limited edition art pieces in collaboration with renowened artists like Jeffrey Giblson, Vanessa German, and Shahzia Sikander, created by refugee and immigrant artists from Nepal, Togo, and other countries. All profits feed back into growing the Welcome Project.Expenses $49,764 · revenue $3,629
- Studio and woodshop space rental - Wave Pool has always been a space not just for art viewing, but for making, artistic development, and community building. Wave Pools wood shop has recently been upgraded and now has regular community hours where anyone is welcome to learn how to use a tool, take a class, or build a personal project. We also have resources and space for weekly open community cermanic classes. We have scholarships available for folks that can not normally afford to take these classes, and also now have a tool library available for neighorbhood residents to borrow tools to use at home for projects.Expenses $10,579 · revenue $4,578
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 47-5054823
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A40)
- Assets (IRS master file)
- $581,222
- Income (IRS master file)
- $241,289
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $235,250 | $236,880 | $581,222 | XML |
| 990 | September 2024 | $403,451 | $505,473 | $562,392 | XML |
| 990 | September 2023 | $464,015 | $605,372 | $316,743 | XML |
| 990 | September 2022 | $0 | $0 | $0 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Calcagno Cullen | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about WAVE POOL CORP
- What is the EIN of WAVE POOL CORP?
- The employer identification number (EIN) of WAVE POOL CORP is 47-5054823.
- Is WAVE POOL CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to WAVE POOL CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAVE POOL CORP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WAVE POOL CORP due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAVE POOL CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of WAVE POOL CORP?
- The 990 for the year ended September 30, 2025 names Boris Oicherman.
- Who are the officers and directors of WAVE POOL CORP?
- The 990 for the year ended September 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does WAVE POOL CORP have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $235,250, expenses of $236,880 and total assets of $581,222 at year end.
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