High Desert Test Sites FY2023 filing

Tax-deductible

Joshua Tree, CA501(c)(3)Since 2012Arts & CultureEIN 45-2844566Revenue $576K in FY2023

On file with the IRShighdeserttestsites.comPo Box 1831, 92252-0857 · Joshua Tree, CATax-exempt since May 2013Publicly supported charity — 170(b)(1)(A)(vi)

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High Desert Test Sites supports experimental art that engages with the local environment and community.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $45K a year · 11% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $82K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$28K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$576K
+161% vs prior year
Spent
$366K
To programs
80%
Net assets
$234K
By yearFY2021–FY2025
Revenue
$576K
FY2023▲ +161%
Tap a bar for its year
Revenue by fiscal year
FY2021$74K
FY2022$221K
FY2023$576K
FY2024$373K
FY2025$447K
Expenses
$366K
FY2023▲ +49%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$246K
FY2023$366K
FY2024$399K
FY2025$425K
Net assets
$234K
FY2023▲ +848%
Tap a bar for its year
Net assets by fiscal year
FY2021$51K
FY2022$25K
FY2023$234K
FY2024$208K
FY2025$231K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $293K Management & general 20% · $73K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See High Desert Test Sites executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports experimental art engaging with the local environment and community.

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Provided by the organization

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1 program · $293K · in their own filed words · FY2022
01

High desert test sites supports experimental art that engages with the local environment and community.

$293Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$576K
Ln 12
Gifts and grantsLn 1h$451K
Fees for servicesLn 2g$125K
Money outPt IX
$366K
Ln 25
Programscol B$293K
Managementcol C$73K
Owns and owesPt X
$234K
net assets · Ln 32
Cash and savingsLn 1–2$263K
Total assetsLn 16$263K
LiabilitiesLn 26$28K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$451K
Government grantsLn 1e$100K
Fees for servicesLn 2g$125K
Gains on assetsLn 7$0
Total revenueLn 12$576K
Assets in detailPt X, end of year
CashLn 1$263K
SavingsLn 2$0
Cash and savings togetherLn 1–2$263K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$263K
LiabilitiesLn 26$28K
Net assetsLn 32$234K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$51K$263K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$54K$263K
LiabilitiesLn 26$29K$28K
Net assetsLn 32$25K$234K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$92K$73K$18K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$8K$6K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$5K$4K$987
Office expensesLn 13$6K$5K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$2K$2K$402
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$11K$9K$2K
Other expenses (24a–d)Ln 24$188K$150K$38K
All other expensesLn 24e$54K$43K$11K
Total functional expensesLn 25$366K$293K$73K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $447K$425K$22K$231K 990 PDF
FY2024 $373K$399K−$26K$208K 990 PDF
FY2023 Viewing $576K$366K$210K$234K 990 PDF
FY2022 $221K$246K−$26K$25K 990 PDF
FY2021 $74K$51K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $575,721 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $128,277$451,040
I-9 Program service revenuePrior year $24,860$124,681
I-10 Investment income$0
I-11 Other revenuePrior year $67,422$0
I-12 Total revenuePrior year $220,559$575,721
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $96,816$99,648
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $149,547$266,482
I-18 Total expensesPrior year $246,363$366,130
I-19 Revenue less expensesPrior year −$25,804$209,591
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $575,721 across 10 lines filed
VIII-1e Government grants$99,500
VIII-1f All other contributions, gifts and grants$351,540
VIII-1h Total contributions, gifts and grants$451,040
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $124,681$124,681
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $124,681$575,721
Part IX · Statement of functional expenses $366,130 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $73,471 · Management $18,368$91,839
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,247 · Management $1,562$7,809
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $3,949 · Management $987$4,936
IX-13 Office expensesPrograms $5,015 · Management $1,254$6,269
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $1,606 · Management $402$2,008
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $9,057 · Management $2,264$11,321
IX-24 Other expenses (24a–d)Programs $150,225 · Management $37,557$187,782
IX-24e All other expensesPrograms $43,333 · Management $10,833$54,166
IX-25 Total functional expensesPrograms $292,903 · Management $73,227 · Fundraising $0$366,130
Part X · Balance sheet $262,502 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $50,874$262,502
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $3,145$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $54,019$262,502
X-17 Accounts payable and accrued expensesStart of year $4,290$3,182
X-24 Unsecured notes and loans payableStart of year $25,015$25,015
X-26 Total liabilitiesStart of year $29,305$28,197
X-32 Total net assets or fund balancesStart of year $24,714$234,305
X-33 Total liabilities and net assetsStart of year $54,019$262,502
Part XI · Reconciliation of net assets $234,305 net assets at year end
XI-1 Total revenue$575,721
XI-2 Total expenses$366,130
XI-3 Revenue less expenses$209,591
XI-4 Net assets at start of year$24,714
XI-10 Net assets at end of year$234,305

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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