Nonprofit · EIN 66-0904800
BREAKING WAVE THEATRE COMPANY
Tax-exempt · BARRIGADA, GU 96921
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $58,563 | $55,171 | $3,392 | $21,677 | – | $21,677 |
| December 31, 2023 | 990-EZ (amended) | $13,970 | $102,673 | -$88,703 | $20,377 | – | $20,377 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $54,896
- Program service revenue
- $0
- Investment income
- $0
- Net gain from sales of assets
- $3,667
Expenses
- Compensation of officers, directors and key employees
- $6,800
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $24,913
- Occupancy
- $4,900
- Printing, publications and postage
- $2,572
- Other expenses
- $22,786
- Program services (functional)
- $37,652
Balance sheet and other
- Total assets, start of year
- $18,285
- Total assets, end of year
- $21,677
- Total liabilities, end of year
- –
- Net assets, end of year
- $21,677
- Cash, savings and investments
- $21,677
- Gross receipts
- $58,563
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christelyn Joy Ochoco | President | 20 | $3,500 |
| Joyce-Lynn Rose G Torres | Board Director | 10 | $1,850 |
| Jerome Ocampo | Secretary | 15 | $700 |
| Hannah Grace Elmore | Board Director | 10 | $500 |
| James Lee Aevermann | Vice PresidentTreasurer | 20 | $250 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christelyn Joy Ochoco | President | 20 | $5,800 |
| James Lee Aevermann | Vice PresidentTreasurer | 20 | $1,700 |
| JoyceLynn Rose G Torres | Board Director | 10 | $1,650 |
| Jerome Ocampo | Secretary | 15 | $1,300 |
| Hannah Grace Elmore | Board Director | 10 | $800 |
Address and contacts
- Address (IRS master file)
- PO BOX 21963, BARRIGADA, GU 96921-1963
- In care of
- % JAMES L AEVERMANN
- Mailing address (990-N for 2021)
- 34 Calle de Silencio St, Yona GU 96915
- Principal officer (990-N for 2021)
- Christian Jay Santiago, 34 Calle de Silencio St, Yona GU 96915
- Signed the 990-EZ
- James Aevermann, Vice President and Treasurer
- Website
- bwtcguam.com
Mission
Education and the Arts
Program accomplishments
- We hosted free skills-building improv workshops open to the community helping participants grow in confidence communication and collaboration. The series culminated in a public performance in December 2024.Expenses $2,670
- Unspoken: Nashville - In partnership with API Mid TN we presented Unspoken: Nashville a live storytelling event that gave voice to Asian and Pacific Islander community members. The program encouraged open dialogue about personal values mental wellness and the importance of family and identity. This program serviced 50 audience members and 10 team members.Expenses $3,000 · grants $3,000
- We Will Not Go Silent - We launched We Will Not Go Silent an original theatre piece addressing the real-world impact of environmental challenges in the Pacific. Through storytelling movement and music the show highlighted personal responsibility and stewardship encouraging communities to come together to protect their shared future. The production is being developed for national touring.Expenses $15,244 · grants $13,274
- Haunted House in support of Childrens Ark - As part of the annual Zombie Run BWTC designed and operated a haunted house experience to raise funds for Childrens Ark a local nonprofit supporting youth and families. This event offered wholesome seasonal fun while directly supporting community needs.Expenses $2,295
- CAATA Hawai Tour - In summer 2024 BWTC represented our region as part of the Consortium of Asian American Theaters & Artists CAATA Festival in Hawai We toured original works that celebrate Pacific Islander perspectives shared Guams cultural stories with national audiences and engaged in dialogue with artists and communities across the country.Expenses $14,443 · grants $13,500
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 66-0904800
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $21,677
- Income (IRS master file)
- $58,563
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $58,563 | $55,171 | $21,677 | IRS |
| 990-EZ | December 2023 | $13,970 | $102,673 | $20,377 | XML |
| 990-N for 2021 Officer: Christian Jay Santiago | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Christian Santiago | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 66-0904800).
Questions about BREAKING WAVE THEATRE COMPANY
- What is the EIN of BREAKING WAVE THEATRE COMPANY?
- The employer identification number (EIN) of BREAKING WAVE THEATRE COMPANY is 66-0904800.
- Is BREAKING WAVE THEATRE COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to BREAKING WAVE THEATRE COMPANY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BREAKING WAVE THEATRE COMPANY 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 BREAKING WAVE THEATRE COMPANY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BREAKING WAVE THEATRE COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of BREAKING WAVE THEATRE COMPANY?
- The 990-N for 2021 names Christian Jay Santiago.
- Who are the officers and directors of BREAKING WAVE THEATRE COMPANY?
- The 990-EZ for the year ended December 31, 2024 lists 5 people; 5 received compensation from the organization, the highest $3,500 (Christelyn Joy Ochoco, President).
- How much revenue does BREAKING WAVE THEATRE COMPANY have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $58,563, expenses of $55,171 and total assets of $21,677 at year end.
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