The Wave Foundation EIN 84-3224211

The Wave Foundation

EIN  84-3224211 Public charity (501(c)(3)) Portland, OR
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Strengthens community health, local economies, and environmental sustainability.
Leadership
Justin Zeulner · President
Money in and out
$776K revenue, $853K expenses
Bottom line
97% program efficiency

Strengthens community health, local economies, and environmental sustainability. For fiscal year 2024 it reported $776K in revenue, $853K in expenses, and $178K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$776K
Pt VIII · Ln 12
Total expenses
$853K
Pt IX · Ln 25
Net assets
$178K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$77K
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03
Program efficiency
97%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
2.5mo
months of highly liquid reserves at operating expense rate▲ +14% vs prior filing year
Surplus margin
-10%
revenue over expenses, this year▼ -348% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$776K
FY2024▼ -46%
Expenses
$853K
FY2024▼ -38%
Total assets
$178K
FY2024▼ -30%
Total liabilities
$0
FY2024
Total revenue
$776K
Pt VIII · Ln 12
Total expenses
$853K
Pt IX · Ln 25
Net assets
$178K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$77K
Total assetsPt X · Ln 16$178K
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 42
Mission & Programs · Part III

Where the work happens

3 program services account for $771K of program spending, described in the organization's own filed words · FY2024.
01

Food and Nutrition Relief

As part of our ongoing food and nutrition relief program, initiated during the COVID-19 pandemic, the wave foundation distributed over 2,000,000 meal equivalents to communities facing hunger in 2024. This program was funded by the state of washington department of agriculture (aka "we feed wa").

$414Kprogram expense
02

Healthy and Sustainable Food

The wave foundation made significant strides in advancing the wave marketplace initiative, which supports the inclusion of tribal, bipoc, women, and rural food producers in the food and beverage industry.

$191Kprogram expense
03

Community Food Systems and Zero Waste

The wave foundation launched a strategic collaboration in portland, oregon, to advance a "zero-waste vision" for providence park, the moda center, and other large public venues. This program plays a crucial role in reducing food waste and re-establishing composting operations in the northwest.

$166Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Wave Foundation
EINHdr · item D84-3224211
Principal addressHdr · item CPortland, OR
WebsiteHdr · item Jwww.thewavenw.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C60)
Ruling yearIRS BMFMar 2021

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b2
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Kelley Martin’s $48K as Director is at the 29th percentile of top reported officer pay among 1982 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Statement of Revenue

Part VIII
Contributions & grants100%$775K
Investment income$522
— government grantsLn 1e$623K
Total revenueLn 12$776K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$829K
Management & general3%$24K
Total functional expensesLn 25$853K

Balance Sheet

Part X · end of year
CashLn 1$178K
Total assetsLn 16$178K
Total liabilitiesLn 26$0
Total net assetsLn 32$178K
Months of cash on handcomputed2.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $178K · Operating expenses/yr $853K
2.5 months
Where the money goes
Program services
Program services $829K · Total expenses $853K
97%
Management & General
Management & general $24K · Total expenses $853K
3%
Fundraising
Fundraising $0 · Total expenses $853K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $221K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $775K · Total revenue $776K
100%
Government reliance
Government grants $623K · Total revenue $776K
80%
Earned-income share
Program service revenue $0 · Total revenue $776K
0%
Investment reliance
Investment income $522 · Total revenue $776K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $853K
0%
Growth & trend
Revenue growth (YoY)
This year $776K · Prior year $1.4M
-46%
Revenue CAGR
FY2020 $1.8M · FY2024 $776K
-19%
Net-asset trend (YoY)
End of year $178K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $776K · Expenses $853K
-10%
Liabilities-to-Assets
Total liabilities — · Total assets $178K
Net-asset ratio
Net assets $178K · Total assets $178K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $178K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Justin Zeulner · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $853K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $853K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Fundraising cost ratio 0%
Revenue growth -46%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$8K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$776K revenue · viewing · ⤓ 990 PDF
FY2023$1.4M revenue · ⤓ 990 PDF
FY2022$692K revenue · ⤓ 990 PDF
FY2021$1.1M revenue · ⤓ 990 PDF
FY2020$1.8M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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