Civic Intelligence

Wave Farm Inc

EIN 83-0346659 • 501(c)3 • Acra, NY

Profile

Arts organization focused on establishing and cultivating the genre transmission arts. This genre encompasses a diversity of practices and media working with the idea of transmission or the physical properties of the electromagnetic spectrum. Transmission art is generally a participatory live-art or time-based art, and often manifests as radio art, video art, installation and performance.

PO Box 13Acra, NY 12405

www.free103point9.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.31x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.40x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

3.9%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

6.2%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

33rd percentile

-1.0%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$1,210,458

Up $20,597 (+1.7%) from 2023

Liabilities

Down

$373,303

Down $16,134 (-4.1%) from 2023

Net Assets

Up

$837,155

Up $36,731 (+4.6%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin49th percentile

Revenue

Down

$939,475

Down $127,688 (-12%) from 2023

Expenses

Up

$902,745

Up $17,293 (+2.0%) from 2023

Net Income

Down

$36,730

Down $144,981 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $389,573Liabilities 2011: $101,002Net Assets 2011: $288,5712011Assets 2012: $425,676Liabilities 2012: $119,720Net Assets 2012: $305,9562012Assets 2013: $409,229Liabilities 2013: $107,783Net Assets 2013: $301,4462013Assets 2014: $406,434Liabilities 2014: $96,055Net Assets 2014: $310,3792014Assets 2015: $434,689Liabilities 2015: $89,193Net Assets 2015: $345,4962015Assets 2016: $435,190Liabilities 2016: $69,264Net Assets 2016: $365,9262016Assets 2017: $433,669Liabilities 2017: $59,980Net Assets 2017: $373,6892017Assets 2018: $436,558Liabilities 2018: $80,969Net Assets 2018: $355,5892018Assets 2019: $803,023Liabilities 2019: $444,651Net Assets 2019: $358,3722019Assets 2020: $896,736Liabilities 2020: $490,601Net Assets 2020: $406,1352020Assets 2021: $1,255,039Liabilities 2021: $687,777Net Assets 2021: $567,2622021Assets 2022: $1,074,255Liabilities 2022: $455,177Net Assets 2022: $619,0782022Assets 2023: $1,189,861Liabilities 2023: $389,437Net Assets 2023: $800,4242023Assets 2024: $1,210,458Liabilities 2024: $373,303Net Assets 2024: $837,1552024

Highlighted filing

2024

Assets$1,210,458
Liabilities$373,303
Net Assets$837,155
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $192,7882011Expenses 2012: $438,8532012Revenue 2013: $330,961Expenses 2013: $335,471Net Income 2013: -$4,5102013Revenue 2014: $442,344Expenses 2014: $433,411Net Income 2014: $8,9332014Revenue 2015: $438,323Expenses 2015: $403,206Net Income 2015: $35,1172015Revenue 2016: $448,108Expenses 2016: $427,678Net Income 2016: $20,4302016Revenue 2017: $439,187Expenses 2017: $431,424Net Income 2017: $7,7632017Revenue 2018: $404,669Expenses 2018: $422,769Net Income 2018: -$18,1002018Revenue 2019: $440,106Expenses 2019: $445,272Net Income 2019: -$5,1662019Revenue 2020: $451,467Expenses 2020: $403,704Net Income 2020: $47,7632020Revenue 2021: $836,950Expenses 2021: $726,252Net Income 2021: $110,6982021Revenue 2022: $958,714Expenses 2022: $840,676Net Income 2022: $118,0382022Revenue 2023: $1,067,163Expenses 2023: $885,452Net Income 2023: $181,7112023Revenue 2024: $939,475Expenses 2024: $902,745Net Income 2024: $36,7302024

Highlighted filing

2024

Revenue$939,475
Expenses$902,745
Net Income$36,730
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,210,458
Liabilities
$373,303
Net assets
$837,155
Revenue
$939,475
Expenses
$902,745
Net income
$36,730
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.37$0.84$0.94$0.90$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.39$0.80$1.07$0.89$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.46$0.62$0.96$0.84$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.69$0.57$0.84$0.73$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.49$0.41$0.45$0.40$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.44$0.36$0.44$0.45$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.08$0.36$0.40$0.42$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.06$0.37$0.44$0.43$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.07$0.37$0.45$0.43$0.02
2015Summary only. Only limited summary data is available for this year.$0.43$0.09$0.35$0.44$0.40$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.10$0.31$0.44$0.43$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.11$0.30$0.33$0.34$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.12$0.31$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.10$0.29$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.0
Gross Receipts
$939,475
Mission and Program Overview

Mission

Wave farm is a non-profit arts organization driven by experimentation with broadcast media and the airwaves. A pioneer of the transmission arts genre, wave farm programs provide access to transmission technologies and support artists and organizations that engage with media as an art form.

Wave farm is an international transmission arts organization driven by experimentation with the electromagnetic spectrum. We cultivate creative practices in radio and support artists and nonprofit organizations in their cultural endeavors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$318,003$362,101▲ $44,098
Land, Buildings, and Equipment, Net$318,691$357,356▲ $38,665
Accounts Receivable$128,548$68,587▼ $59,961
Prepaid Expenses and Deferred Charges$9,113$6,718▼ $2,395
Total Assets$1,189,861$1,210,458▲ $20,597
Other Assets Total$415,506$415,696▲ $190
Liabilities
Other Liabilities$364,769$364,776▲ $7
Accounts Payable and Accrued Expenses$24,668$8,527▼ $16,141
Total Liabilities$389,437$373,303▼ $16,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$750,424$827,155▲ $76,731
Net Assets With Donor Restrictions$50,000$10,000▼ $40,000
Total Net Assets Fund Balance$800,424$837,155▲ $36,731
Total Liabilities and Net Assets / Fund Balance$1,189,861$1,210,458▲ $20,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$277,545$93,322$370,867
Equipment$79,811$15,947$95,758
Other Assets Org$1,170--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Yvette Janine JacksonPresident
Heidi NeilsonDirector
Iliya FridmanDirector
Liam SingerDirector
Galen Joseph-hunterEx Dir/ex-of
Jennifer WaitsSecretary
Laura KuhnTreasurer
Eliel MamousetteVP
Revenue and Support

Revenue Composition

Contributions and Grants
$857,871
Program Service Revenue
$54,234
Investment Income
$23,309
Other Revenue
$4,061
All Other Contributions
$118,204
Change in Net Assets
$36,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$645,501
Salaries, Compensation, and Employee Benefits$257,244
Total Fundraising Expense$11,142
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,397$12,082$6,041$237,520
Fees for Services Other$43,278$2,699-$45,977
Occupancy$37,004$3,375$1,791$42,170
Payroll Taxes$17,657$1,378$689$19,724
Depreciation Depletion$17,412--$17,412
Information Technology$14,278$610$610$15,498
All Other Expenses$8,486$173$173$8,832
Insurance$6,329$357$372$7,058
Other Expenses$5,062$1,411$1,411$5,062
Advertising$3,484-$30$3,514
Travel$823-$21$844
Office Expenses$469$4$4$477
Total Functional Expenses$869,514$22,089$11,142$902,745
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$364,776
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“All tax filing, financial reviews, and audits are reviewed and approved by the board prior to filing of the form 990.”

Form 990, Page 6, Part VI, Line 12C

“Disclosure in the organization should be made to the chief executive officer (or if she or he is the one with the conflict, then to the board chair), who shall bring the matter to the attention of the board. The board shall determine whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair and reasonable to the organization. The decision of the board on these matters will rest in their sole discretion, and their concern must be the welfare of the organization and the advancement of its purpose.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors approves salaries as part of our annual budget approval process. Wave farm inc.'s salaries remain extremely modest in comparison to norms for the field. Field surveys such as those conducted by the new york nonprofit coordinating committee serve as a reliable representation of what average new york nonprofit salary ranges are at any given time.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Wave Farm Inc
EIN
83-0346659
Phone
5186222598
Address
PO BOX 13, ACRA, NY 12405

Signing Officer

Name
Iliya Fridman
Title
Director
Phone
5186222598
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Galen Joseph-hunter
Formed
2002
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
Thomas F Lindgren CPA Pc
Address
PO BOX 4236, KINGSTON, NY 12402
Preparer
Thomas Lindgren
Phone
8453381001
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Wave farm is an international transmission arts organization driven by experimentation with the electromagnetic spectrum. We cultivate creative practices in radio and support artists and nonprofit organizations in their cultural endeavors.”

Form 990, Part XI, Line 9

“Rounding 1 rounding 0 total 1”

Raw XML AppendixShowing 400 of 422 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OfficeExpensesGrp/ProgramServicesAmt0469
IRS990/OfficeExpensesGrp/TotalAmt0477
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0415506
IRS990/OtherAssetsTotalGrp/EOYAmt0415696
IRS990/OtherChangesInNetAssetsAmt01
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IRS990/OtherExpensesGrp/Desc1OUTSIDE ARTISTIC FEES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3DUES & PERMITS
IRS990/OtherExpensesGrp/FundraisingAmt01411
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01411
IRS990/OtherExpensesGrp/ProgramServicesAmt0447415
IRS990/OtherExpensesGrp/ProgramServicesAmt132936
IRS990/OtherExpensesGrp/ProgramServicesAmt215484
IRS990/OtherExpensesGrp/ProgramServicesAmt35062
IRS990/OtherExpensesGrp/TotalAmt0447415
IRS990/OtherExpensesGrp/TotalAmt132936
IRS990/OtherExpensesGrp/TotalAmt218306
IRS990/OtherExpensesGrp/TotalAmt35062
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IRS990/OtherLiabilitiesGrp/EOYAmt0364776
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04061
IRS990/OtherRevenueTotalAmt04061
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06041
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012082
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0219397
IRS990/OtherSalariesAndWagesGrp/TotalAmt0237520
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0689
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01378
IRS990/PayrollTaxesGrp/ProgramServicesAmt017657
IRS990/PayrollTaxesGrp/TotalAmt019724
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09113
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06718
IRS990/PrincipalOfficerNm0GALEN JOSEPH-HUNTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTED SERVICES INCOME
IRS990/ProgramServiceRevenueGrp/Desc1ADMISSION
IRS990/ProgramServiceRevenueGrp/Desc2MERCH
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt043370
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18664
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt043370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18664
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22200
IRS990/ProgSrvcAccomActy2Grp/Desc0NEW YORK STATE COUNCIL ON THE ARTS REGRANT PROGRAM
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016097
IRS990/PYOtherExpensesAmt0700899
IRS990/PYOtherRevenueAmt015540
IRS990/PYProgramServiceRevenueAmt049284
IRS990/PYRevenuesLessExpensesAmt0181711
IRS990/PYSalariesCompEmpBnftPaidAmt0184553
IRS990/PYTotalExpensesAmt0885452
IRS990/PYTotalRevenueAmt01067163
IRS990/ReconcilationRevenueExpnssAmt036730
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0857871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0986242
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0796141
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0770092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0431719
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03842065
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0371282
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99070
IRS990ScheduleA/PublicSupportPY170Pct00.98870
IRS990ScheduleA/PublicSupportTotal170Amt03842065
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0857871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0986242
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0796141
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0770092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0431719
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03842065
IRS990ScheduleA/TotalSupportAmt03878044
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt03061
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt014540
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt02583
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt015651
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0144
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt035979
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0277545
IRS990ScheduleD/BuildingsGrp/DepreciationAmt093322
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0370867
IRS990ScheduleD/EquipmentGrp/BookValueAmt079811
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015947
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt095758
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0364776
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt149750
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21170
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LONG-TERM CD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0364776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0357356
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0415696
IRS990ScheduleD/TotalLiabilityAmt0364776
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WAVE FARM IS AN INTERNATIONAL TRANSMISSION ARTS ORGANIZATION DRIVEN BY EXPERIMENTATION WITH THE ELECTROMAGNETIC SPECTRUM. WE CULTIVATE CREATIVE PRACTICES IN RADIO AND SUPPORT ARTISTS AND NONPROFIT ORGANIZATIONS IN THEIR CULTURAL ENDEAVORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL TAX FILING, FINANCIAL REVIEWS, AND AUDITS ARE REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE TO THE ORGANIZATION. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES SALARIES AS PART OF OUR ANNUAL BUDGET APPROVAL PROCESS. WAVE FARM INC.'S SALARIES REMAIN EXTREMELY MODEST IN COMPARISON TO NORMS FOR THE FIELD. FIELD SURVEYS SUCH AS THOSE CONDUCTED BY THE NEW YORK NONPROFIT COORDINATING COMMITTEE SERVE AS A RELIABLE REPRESENTATION OF WHAT AVERAGE NEW YORK NONPROFIT SALARY RANGES ARE AT ANY GIVEN TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 1 ROUNDING 0 TOTAL 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01210458
IRS990/TotalAssetsGrp/BOYAmt01189861
IRS990/TotalAssetsGrp/EOYAmt01210458
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0857871
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011142
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022089
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0869514
IRS990/TotalFunctionalExpensesGrp/TotalAmt0902745
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0389437
IRS990/TotalLiabilitiesEOYAmt0373303
IRS990/TotalLiabilitiesGrp/BOYAmt0389437
IRS990/TotalLiabilitiesGrp/EOYAmt0373303
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0800424
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0837155
IRS990/TotalProgramServiceExpensesAmt0869514
IRS990/TotalProgramServiceRevenueAmt054234
IRS990/TotalRevenueGrp/ExclusionAmt04061
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077543
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0939475
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01189861
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01210458
IRS990/TravelGrp/FundraisingAmt021
IRS990/TravelGrp/ProgramServicesAmt0823
IRS990/TravelGrp/TotalAmt0844
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05662 ROUTE 23
IRS990/USAddress/CityNm0ACRA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012405
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.WAVEFARM.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ILIYA FRIDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05186222598
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAVE FARM INC

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