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Big Waves Foundation Inc

EIN 61-1913895 · Broomfield, CO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceGood81 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OUR MISSION IS TO ENCOURAGE POSITIVE MIND AND BODY HEALTH BY PROVIDING OPPORTUNITY AND OUTLET FOR YOUNG ATHLETES TO PARTICIPATE IN WATER POLO WITH THE INTENTION THAT THIS SPACE CREATES A HEALTHY ENVIRONMENT FOR YOUNG ATHLETES TO FEEL AND PROCESS DIFFERENT EMOTIONS. OUR VISION IS TO PROVIDE A CONSTRUCTIVE OUTLET FOR YOUTH TO OVERCOME DIFFICULT EMOTIONS IN ORDER TO PROCESS THEM IN A HEALTHY WAY. IN DOING THIS, BIG WAVES INTENDS ON FURTHER IMPACTING LEGISLATION AROUND MENTAL HEALTH AND GUN VIOLENCE.

Income
$111,010
Spending
$79,570
Spent on programs
62%
Reserves
93.6 months of spending
Largest source of income
investment income, 41%
Employees
0
Volunteers
25

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100. Higher than 40% of charities in its peer group (recreation and sports, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 93.6 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 28% of income.

  • Income trend

    0 of 15

    Income fell 45% on the year before.

  • Spending floor

    0 of 15

    62% of spending went to programs and raising each dollar of donations cost 92 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 81 out of 100. Higher than 84% of charities in its peer group (recreation and sports, under $250k).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $48,990 spent. THIS YEAR BIG WAVES FINISHED THE YEAR WITH MILESTONES TO BOTH CELEBRATE AND REFLECT UPON. THIS DECEMBER MARKS OUR 7TH YEAR AS AN ORGANIZATION, WHICH WE CELEBRATE. THE DETERMINATION AND PERSEVERANCE OF OUR BOARD MEMBERS, COMMUNITY, AND VOLUNTEERS CONTINUES TO AMAZE ME. BIG WAVES CONTINUES TO PUSH FORWARD AND STRENGTHEN THE COMMUNITIES IT SERVES AND STRIVES TO MAKE THEM SAFER FOR ALL. WE CONTINUE TO EXPAND EXISTING PROGRAMS AND MAKE STRIDES IN THE DEVELOPMENT OF NEW PROGRAMS. HERE ARE JUST SOME OF OUR ACCOMPLISHMENTS FROM 2025: - THREE COMMUNITY BLOOD DRIVES THAT GENERATED 97 UNITS OF BLOOD HELPING AS MANY AS 194 PEOPLE - AWARDED 35,000 IN SCHOLARSHIPS TO SEVEN STUDENT RECIPIENTS TOWARDS SECONDARY EDUCATION - SUPPORTED YOUTH WATER POLO PROGRAMMING IN COLORADO WITH FEES ASSISTANCE AND VOLUNTEER HOURS - FUNDED YOUTH GUN SAFETY TRAINING CLASSES EDUCATING 80+ YOUTH IN NEW JERSEY - SHIPPED 750+ FREE GUN LOCKS TO RESPONSIBLE GUN OWNERS ACROSS THE COUNTY - DONATED 100+ GUN LOCKS TO ORGANIZATIONS, EDUCATORS, AND MEDICAL PROVIDERS ACROSS THE COUNTRY - VOLUNTEERED 100'S OF HOURS SUPPORTING COLORADO HIGH SCHOOL YOUTH IT IS WONDERFUL TO SEE THE NUMBER CONTINUE TO GROW YEAR OVER YEAR ALL OF THIS CONTINUES TO BE DONE ON A 100% VOLUNTEER BASIS. OUR OVERHEAD IS APPROXIMATELY 8% OF OUR BUDGET WHICH MEANS THAT NEARLY ALL OF THE MONEY RAISED GOES BACK INTO THE COMMUNITY WITH THE INTENTION OF SUPPORTING ITS YOUTH AND SAVING LIVES. THIS YEAR BIG WAVES FINISHED THE YEAR WITH MILESTONES TO BOTH CELEBRATE AND REFLECT UPON. THIS DECEMBER MARKS OUR 7TH YEAR AS AN ORGANIZATION, WHICH WE CELEBRATE. THE DETERMINATION AND PERSEVERANCE OF OUR BOARD MEMBERS, COMMUNITY, AND VOLUNTEERS CONTINUES TO AMAZE ME. BIG WAVES CONTINUES TO PUSH FORWARD AND STRENGTHEN THE COMMUNITIES IT SERVES AND STRIVES TO MAKE THEM SAFER FOR ALL. WE CONTINUE TO EXPAND EXISTING PROGRAMS AND MAKE STRIDES IN THE DEVELOPMENT OF NEW PROGRAMS. HERE ARE JUST SOME OF OUR ACCOMPLISHMENTS FROM 2025: - THREE COMMUNITY BLOOD DRIVES THAT GENERATED 97 UNITS OF BLOOD HELPING AS MANY AS 194 PEOPLE - AWARDED 35,000 IN SCHOLARSHIPS TO SEVEN STUDENT RECIPIENTS TOWARDS SECONDARY EDUCATION - SUPPORTED YOUTH WATER POLO PROGRAMMING IN COLORADO WITH FEES ASSISTANCE AND VOLUNTEER HOURS - FUNDED YOUTH GUN SAFETY TRAINING CLASSES EDUCATING 80+ YOUTH IN NEW JERSEY - SHIPPED 750+ FREE GUN LOCKS TO RESPONSIBLE GUN OWNERS ACROSS THE COUNTY - DONATED 100+ GUN LOCKS TO ORGANIZATIONS, EDUCATORS, AND MEDICAL PROVIDERS ACROSS THE COUNTRY - VOLUNTEERED 100'S OF HOURS SUPPORTING COLORADO HIGH SCHOOL YOUTH IT IS WONDERFUL TO SEE THE NUMBER CONTINUE TO GROW YEAR OVER YEAR ALL OF THIS CONTINUES TO BE DONE ON A 100% VOLUNTEER BASIS. OUR OVERHEAD IS APPROXIMATELY 8% OF OUR BUDGET WHICH MEANS THAT NEARLY ALL OF THE MONEY RAISED GOES BACK INTO THE COMMUNITY WITH THE INTENTION OF SUPPORTING ITS YOUTH AND SAVING LIVES.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.