﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-02T14:49:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264104255</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THOMAS F LINDGREN CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 4236</AddressLine1Txt>
        <CityNm>KINGSTON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12402</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>830346659</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WAVE FARM INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WAVE</BusinessNameControlTxt>
      <PhoneNum>5186222598</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 13</AddressLine1Txt>
        <CityNm>ACRA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12405</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ILIYA FRIDMAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5186222598</PhoneNum>
      <SignatureDt>2024-07-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS LINDGREN</PreparerPersonNm>
      <PTIN>P01226503</PTIN>
      <PhoneNum>8453381001</PhoneNum>
      <PreparationDt>2024-07-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>GALEN JOSEPH-HUNTER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>5662 ROUTE 23</AddressLine1Txt>
        <CityNm>ACRA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12405</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1067163</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WAVEFARM.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2002</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>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.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>6</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>796141</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>986242</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>158990</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>49284</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>16097</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>3583</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>15540</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>958714</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1067163</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>284321</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>184553</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>7810</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>556355</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>700899</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>840676</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>885452</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>118038</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>181711</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1074255</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1189861</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>455177</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>389437</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>619078</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>800424</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>329715</ExpenseAmt>
      <Desc>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.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>529650</ExpenseAmt>
        <Desc>NEW YORK STATE COUNCIL ON THE ARTS REGRANT PROGRAM</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>859365</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <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>48</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>6</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</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>false</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>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>GALEN JOSEPH-HUNTER</PersonNm>
        <PhoneNum>5186222598</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5662 ROUTE 23</AddressLine1Txt>
          <CityNm>ACRA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12405</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>GALEN JOSEPH-HUNTER</PersonNm>
        <TitleTxt>EX DIR/EX-OF</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>63400</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ILIYA FRIDMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNA FRIZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YVETTE JANINE JACKSON</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURA KUHN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELIEL MAMOUSETTE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEIDI NEILSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LIAM SINGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>63400</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>737313</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>248929</AllOtherContributionsAmt>
      <TotalContributionsAmt>986242</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CONTRACTED SERVICES INCOME</Desc>
        <TotalRevenueColumnAmt>34450</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>34450</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPONSORSHIP ADMIN FEE</Desc>
        <TotalRevenueColumnAmt>14834</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14834</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>49284</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>16097</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16097</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>15540</TotalRevenueColumnAmt>
        <ExclusionAmt>15540</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>15540</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1067163</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>65381</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>15540</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>63400</TotalAmt>
        <ProgramServicesAmt>59219</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2788</ManagementAndGeneralAmt>
        <FundraisingAmt>1393</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>107224</TotalAmt>
        <ProgramServicesAmt>100152</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4714</ManagementAndGeneralAmt>
        <FundraisingAmt>2358</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>13929</TotalAmt>
        <ProgramServicesAmt>12934</ProgramServicesAmt>
        <ManagementAndGeneralAmt>663</ManagementAndGeneralAmt>
        <FundraisingAmt>332</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>227</TotalAmt>
        <ManagementAndGeneralAmt>227</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4750</TotalAmt>
        <ManagementAndGeneralAmt>4750</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>80528</TotalAmt>
        <ProgramServicesAmt>80070</ProgramServicesAmt>
        <ManagementAndGeneralAmt>458</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>9877</TotalAmt>
        <ProgramServicesAmt>9781</ProgramServicesAmt>
        <FundraisingAmt>96</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1532</TotalAmt>
        <ProgramServicesAmt>1493</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19</ManagementAndGeneralAmt>
        <FundraisingAmt>20</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>19878</TotalAmt>
        <ProgramServicesAmt>18355</ProgramServicesAmt>
        <ManagementAndGeneralAmt>762</ManagementAndGeneralAmt>
        <FundraisingAmt>761</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>31941</TotalAmt>
        <ProgramServicesAmt>28205</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2439</ManagementAndGeneralAmt>
        <FundraisingAmt>1297</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2087</TotalAmt>
        <ProgramServicesAmt>1990</ProgramServicesAmt>
        <FundraisingAmt>97</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>15068</TotalAmt>
        <ProgramServicesAmt>15068</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7325</TotalAmt>
        <ProgramServicesAmt>6934</ProgramServicesAmt>
        <ManagementAndGeneralAmt>196</ManagementAndGeneralAmt>
        <FundraisingAmt>195</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REGRANT EXPENSES</Desc>
        <TotalAmt>454329</TotalAmt>
        <ProgramServicesAmt>454329</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE ARTISTIC FEES</Desc>
        <TotalAmt>35703</TotalAmt>
        <ProgramServicesAmt>35703</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>20902</TotalAmt>
        <ProgramServicesAmt>18769</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1067</ManagementAndGeneralAmt>
        <FundraisingAmt>1066</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES &amp; PERMITS</Desc>
        <TotalAmt>6058</TotalAmt>
        <ProgramServicesAmt>6058</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>10694</TotalAmt>
        <ProgramServicesAmt>10305</ProgramServicesAmt>
        <ManagementAndGeneralAmt>194</ManagementAndGeneralAmt>
        <FundraisingAmt>195</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>885452</TotalAmt>
        <ProgramServicesAmt>859365</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18277</ManagementAndGeneralAmt>
        <FundraisingAmt>7810</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>399288</BOYAmt>
        <EOYAmt>318003</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>27799</BOYAmt>
        <EOYAmt>128548</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>10979</BOYAmt>
        <EOYAmt>9113</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>592077</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>273386</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>295727</BOYAmt>
        <EOYAmt>318691</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>340462</BOYAmt>
        <EOYAmt>415506</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1074255</BOYAmt>
        <EOYAmt>1189861</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>113176</BOYAmt>
        <EOYAmt>24668</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>2040</BOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>339961</BOYAmt>
        <EOYAmt>364769</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>455177</BOYAmt>
        <EOYAmt>389437</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>619078</BOYAmt>
        <EOYAmt>750424</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <EOYAmt>50000</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>619078</BOYAmt>
        <EOYAmt>800424</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1074255</BOYAmt>
        <EOYAmt>1189861</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>181711</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-225</NetUnrlzdGainsLossesInvstAmt>
      <InvestmentExpenseAmt>-138</InvestmentExpenseAmt>
      <OtherChangesInNetAssetsAmt>-2</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>413558</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>431719</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>770092</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>796141</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>986242</CurrentTaxYearAmt>
        <TotalAmt>3397752</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>413558</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>431719</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>770092</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>796141</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>986242</CurrentTaxYearAmt>
        <TotalAmt>3397752</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>3397752</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>5791</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>144</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15651</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2583</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14540</CurrentTaxYearAmt>
        <TotalAmt>38709</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>3436461</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>312939</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98870</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98930</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 0</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>592077</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>273386</DepreciationAmt>
        <BookValueAmt>318691</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>318691</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>OPERATING LEASE RIGHT-OF-USE</Desc>
        <BookValueAmt>364769</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>LONG-TERM CD</Desc>
        <BookValueAmt>50237</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>SECURITY DEPOSIT</Desc>
        <BookValueAmt>500</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>415506</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE</Desc>
        <Amt>364769</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>364769</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL TAX FILING, FINANCIAL REVIEWS, AND AUDITS ARE REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING OF THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING -2</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>