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Passes our checks

Breaking Wave Theatre Company

EIN 66-0904800 · Barrigada, GU

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

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

Education and the Arts

Income
$58,563
Spending
$55,171
Reserves
4.7 months of spending
Largest source of income
donations and private grants, 94%
Highest pay
$3,500, president

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending December 31, 2024, 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 (5)
  1. $2,670 spent. 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.
  2. $3,000 spent. 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.
  3. $15,244 spent. 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.
  4. $2,295 spent. 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.
  5. $14,443 spent. 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.

Source: Form 990EZ for the year ending December 31, 2024, 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 September 7, 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 September 30, 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 September 10, 2026.

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

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since December 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.