2026-03-12T06:33:39-00:00 2025-12-31 953749711 Sonnenberg & Company CPAs 5190 Governor Dr 201 San Diego CA 92122 990 2025-01-01 364690777 WAVE ACADEMY WAVE 6194530953 2657 Ariane Drive San Diego CA 92117 Elizabeth Berg Executive Director 6194530953 2026-03-12 true Leonard C Sonnenberg P00287581 8584575252 2026-01-30 2025 2025-03-06 01:10:19Z HEALING WAVE AQUATICS Elizabeth Berg 2657 Ariane Drive San Diego CA 92117 425207 false X www.waveacademy.org X 2010 CA To support individual wellness and management of complex stress through aquatic therapy. 6 6 8 10 0 589133 384157 25429 33773 7363 7260 -6205 17 615720 425207 0 0 270888 362070 0 119909 367853 241354 638741 603424 -23021 -178217 1554256 1205103 466214 400406 1088042 804697 To support individual wellness and management of complex stress through aquatic therapy. false false 422649 33773 Healing Wave Aquatics core program supports the mental health of veterans, active-duty service members, first responders and their caregivers with PTS in San Diego County through an evidence-based approach of aquatic therapy. The aquatic therapy program is a practitioner-led experience in a private, heated pool through 8 weeks of individualized sessions. Proof of service, proof of Post Traumatic Stress, and proof of Low-to-Moderate Income are required for our no-cost program. 422649 true true false false false false false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 8 true false false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false CA X Greg Darling 8583549971 4959 Montessa St San Diego CA 92124 Elizabeth Berg Executive Director 040.00 X 108508 0 5000 Will Dendy Treasurer 002.00 X X 0 0 0 Andrew Feaster Secretary 002.00 X X 0 0 0 Sean Keith President 002.00 X X 0 0 0 Rob Green Member 002.00 X 0 0 0 Danny Carreon Member 002.00 X 0 0 0 Justin Earp Member 002.00 X 0 0 0 108508 5000 1 false false false 12000 372157 384157 Pool fees 624310 33773 33773 33773 7260 7260 Misc. 624310 17 17 17 425207 33790 7260 0 0 0 0 113544 64193 21416 27935 0 211854 177484 6962 27408 0 11050 6251 2086 2713 25622 19080 2206 4336 0 0 6669 6669 0 0 33588 250 4338 29000 5774 3544 1554 676 8122 6048 699 1375 0 0 89900 66946 7741 15213 4170 3105 359 706 0 0 0 0 0 7553 5625 650 1278 Acquatic therapy 46380 46380 Pool maintenance and supplies 8513 8513 Dues subscriptions 9374 2376 2951 4047 Repairs and maintenance 11860 11860 9451 994 3235 5222 603424 422649 60866 119909 149364 31897 271781 191197 7952 11172 963265 348757 707637 614508 417522 356329 1554256 1205103 20830 13935 445384 386471 466214 400406 X 1088042 804697 1088042 804697 1554256 1205103 X -178217 4850 -109978 X X false true X true false X 974513 814563 574285 589133 384157 3336651 974513 814563 574285 589133 384157 3336651 3336651 31 197 421 7363 7260 15272 100 408 470 755 17 1750 3353673 76633 0.99490 0.99680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 947145 335044 612101 16120 13713 2407 614508 Financial derivatives and other financial products Closely-held equity interests Right of use asset 356329 356329 Federal income taxes Operating lease liability 386471 386471 430057 4850 4850 425207 425207 713402 4850 105128 109978 603424 603424 XII 2d Depreciation expense is not reported on the form 990 because it is a noncash expense. Excluding depreciation helps illustrate the Organizations operational performance and its ability to sustain programs and manage resources effectively from year to year. Form 990, Part VI, Section B, Line 11b Complete Form 990 is circulated by e-mail to entire Board for review and approval prior to filing. Form 990, Part VI, Section B, Line 12c Board and Officers are aware of proper handling of conflict of interest issues. Form 990, Part VI, Section B, Line 15a Board of Directors reviews compensation with reference to similar non-profit organizations and based on personnel review and accomplishment of mission. Form 990, Part VI, Section C, Line 19 Governing documents and policies are available to public on company website and are furnished upon request. Form 990, Part XI, Line 9 The following expenses are not reported on the form 990 4,850 donated accounting services and 105,128 depreciation expense. Form 990, Part XII, Line 1 Form 990 for 2025 is prepared using the modified cash basis of accounting. Revenue is recognized when earned and expenses are recognized when incurred, except for depreciation. Depreciation expense is excluded from the Statement of Functional Expenses because it is a noncash expense. Excluding depreciation helps illustrate the Organizations operational performance and its ability to sustain programs and manage resources effectively from year to year.