﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-23T07:41:36-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953749711</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sonnenberg &amp; Company CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5190 Governor Dr 201</AddressLine1Txt>
        <CityNm>San Diego</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92122</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>364690777</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WAVE ACADEMY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WAVE</BusinessNameControlTxt>
      <PhoneNum>6197017776</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2657 Ariane Drive</AddressLine1Txt>
        <CityNm>San Diego</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92117</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Elizabeth Berg</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>6197017776</PhoneNum>
      <SignatureDt>2024-09-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Leonard C Sonnenberg</PreparerPersonNm>
      <PTIN>P00287581</PTIN>
      <PhoneNum>8584575252</PhoneNum>
      <PreparationDt>2024-09-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="990" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>HEALING WAVE AQUATICS</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>Elizabeth Berg</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>4699 Murphy Canyon Rd Ste 209</AddressLine1Txt>
        <CityNm>San Diego</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92123</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>597595</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.waveacademy.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2010</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To support individual wellness and management of complex stress through aquatic therapy.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <TotalVolunteersCnt>10</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>814563</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>574285</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>4750</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>12174</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>197</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>421</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>408</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>3744</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>819918</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>590624</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>312598</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>253309</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>57822</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>332279</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>321283</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>644877</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>574592</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>175041</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>16032</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1662365</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1621931</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>567334</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>510868</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1095031</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1111063</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>To support individual wellness and management of complex stress through aquatic therapy.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>409712</ExpenseAmt>
      <RevenueAmt>12174</RevenueAmt>
      <Desc>Healing Wave Aquatics is a premier provider of aquatic therapy for military veterans, active duty personnel, and caregivers living with the debilitating impacts of post-traumatic stress. Our 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.</Desc>
      <TotalProgramServiceExpensesAmt>409712</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="990D">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="990D">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <InvestTaxExemptBondsInd>false</InvestTaxExemptBondsInd>
      <EscrowAccountInd>false</EscrowAccountInd>
      <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>3</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <Form8886TFiledInd>false</Form8886TFiledInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <NondeductibleContriDisclInd>false</NondeductibleContriDisclInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>false</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>true</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Greg Darling</PersonNm>
        <PhoneNum>8583549971</PhoneNum>
        <USAddress>
          <AddressLine1Txt>4959 Montessa St</AddressLine1Txt>
          <CityNm>San Diego</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92124</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Elizabeth Berg</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>104781</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>David Sumpter</PersonNm>
        <TitleTxt>Past President</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Andrew Feaster</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Maggie Hannegan</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Nick Seidel</PersonNm>
        <TitleTxt>Chair</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sean Keith</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Will Dendy</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>104781</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>29686</FundraisingAmt>
      <AllOtherContributionsAmt>544599</AllOtherContributionsAmt>
      <TotalContributionsAmt>574285</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Pool fees</Desc>
        <BusinessCd>624310</BusinessCd>
        <TotalRevenueColumnAmt>12174</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12174</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>12174</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>421</TotalRevenueColumnAmt>
        <ExclusionAmt>421</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>10245</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>29686</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>6971</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>3274</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>Misc.</Desc>
        <BusinessCd>624310</BusinessCd>
        <TotalRevenueColumnAmt>470</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>470</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>470</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>590624</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12644</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>421</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>104581</TotalAmt>
        <ProgramServicesAmt>52391</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31434</ManagementAndGeneralAmt>
        <FundraisingAmt>20756</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>129663</TotalAmt>
        <ProgramServicesAmt>117115</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12548</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>19065</TotalAmt>
        <ProgramServicesAmt>13917</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3623</ManagementAndGeneralAmt>
        <FundraisingAmt>1525</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>5500</TotalAmt>
        <ManagementAndGeneralAmt>5500</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>44281</TotalAmt>
        <ProgramServicesAmt>16877</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7845</ManagementAndGeneralAmt>
        <FundraisingAmt>19559</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>13534</TotalAmt>
        <ProgramServicesAmt>9880</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2571</ManagementAndGeneralAmt>
        <FundraisingAmt>1083</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>5793</TotalAmt>
        <ProgramServicesAmt>4229</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1101</ManagementAndGeneralAmt>
        <FundraisingAmt>463</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>94965</TotalAmt>
        <ProgramServicesAmt>69324</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18044</ManagementAndGeneralAmt>
        <FundraisingAmt>7597</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3453</TotalAmt>
        <ProgramServicesAmt>2521</ProgramServicesAmt>
        <ManagementAndGeneralAmt>656</ManagementAndGeneralAmt>
        <FundraisingAmt>276</FundraisingAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>69746</TotalAmt>
        <ProgramServicesAmt>50915</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13251</ManagementAndGeneralAmt>
        <FundraisingAmt>5580</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>8151</TotalAmt>
        <ManagementAndGeneralAmt>8151</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Acquatic Therapy</Desc>
        <TotalAmt>43527</TotalAmt>
        <ProgramServicesAmt>43527</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Pool maintenance</Desc>
        <TotalAmt>11331</TotalAmt>
        <ProgramServicesAmt>11331</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Dues Subs</Desc>
        <TotalAmt>9877</TotalAmt>
        <ProgramServicesAmt>7210</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1877</ManagementAndGeneralAmt>
        <FundraisingAmt>790</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Janitorial</Desc>
        <TotalAmt>5263</TotalAmt>
        <ProgramServicesAmt>5263</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>5862</TotalAmt>
        <ProgramServicesAmt>5212</ProgramServicesAmt>
        <ManagementAndGeneralAmt>457</ManagementAndGeneralAmt>
        <FundraisingAmt>193</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>574592</TotalAmt>
        <ProgramServicesAmt>409712</ProgramServicesAmt>
        <ManagementAndGeneralAmt>107058</ManagementAndGeneralAmt>
        <FundraisingAmt>57822</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>234549</BOYAmt>
        <EOYAmt>321310</EOYAmt>
      </CashNonInterestBearingGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>9965</BOYAmt>
        <EOYAmt>9954</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>952465</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>139550</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>875866</BOYAmt>
        <EOYAmt>812915</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>541985</BOYAmt>
        <EOYAmt>477752</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1662365</BOYAmt>
        <EOYAmt>1621931</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>12673</BOYAmt>
        <EOYAmt>9455</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>554661</BOYAmt>
        <EOYAmt>501413</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>567334</BOYAmt>
        <EOYAmt>510868</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>982494</BOYAmt>
        <EOYAmt>1110772</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>112537</BOYAmt>
        <EOYAmt>291</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1095031</BOYAmt>
        <EOYAmt>1111063</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1662365</BOYAmt>
        <EOYAmt>1621931</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>16032</ReconcilationRevenueExpnssAmt>
      <DonatedServicesAndUseFcltsAmt>3913</DonatedServicesAndUseFcltsAmt>
      <OtherChangesInNetAssetsAmt>-3913</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>406963</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>300331</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>974513</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>814563</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>574285</CurrentTaxYearAmt>
        <TotalAmt>3070655</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>406963</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>300331</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>974513</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>814563</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>574285</CurrentTaxYearAmt>
        <TotalAmt>3070655</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>3070655</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>455</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>656</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>197</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>421</CurrentTaxYearAmt>
        <TotalAmt>1760</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>100</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>408</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>470</CurrentTaxYearAmt>
        <TotalAmt>978</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>3073393</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>20198</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99910</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99930</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>935145</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>128288</DepreciationAmt>
        <BookValueAmt>806857</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>17320</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>11262</DepreciationAmt>
        <BookValueAmt>6058</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>812915</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherAssetsOrgGrp>
        <Desc>Right of use asset</Desc>
        <BookValueAmt>477752</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>477752</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Operating lease liability</Desc>
        <Amt>501413</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>501413</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>594537</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>3913</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>3913</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>590624</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>590624</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>578505</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>3913</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>3913</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>574592</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>574592</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>HWA at the Bay</Event1Nm>
        <GrossReceiptsEvent1Amt>39931</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>29686</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>10245</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>5723</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1248</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>39931</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>29686</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>10245</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>5723</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1248</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>6971</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>3274</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Complete Form 990 is circulated by e-mail to entire Board for review and approval prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board and Officers are aware of proper handling of conflict of interest issues.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Board of Directors reviews compensation with reference to similar non-profit organizations and based on personnel review and accomplishment of mission.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents and policies are available to public on company website and are furnished upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>