From the Top empowers and celebrates young musicians.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
Run by 17 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $160K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$407K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 10.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
23
named funders · $942K
Looks good: 23 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$184K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+20% vs prior year
Spent
$2.3M
To programs
64%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$1.9M
FY2025▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2021$2.2M
FY2022$3.8M
FY2023$2.3M
FY2024$1.6M
FY2025$1.9M
Expenses
$2.3M
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$2.2M
FY2022$2.2M
FY2023$2.2M
FY2024$2.0M
FY2025$2.3M
Net assets
$2.0M
FY2025▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.2M
FY2022$2.9M
FY2023$2.9M
FY2024$2.5M
FY2025$2.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2002.

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

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $1.5M Management & general 20% · $452K Fundraising 16% · $363K

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

16 people listed on the 990; $407K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$281,400Pt VII · Sec A
Dir of Produ
$125,367Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Gretchen Nielsen’s $281K as Executive Di is at the 96th percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gretchen Nielsen$281,400$199,694$196,662——$226,894
Gretchen S Nielsen———$169,902$179,811—
Emily Borababy—————$132,900
Megan Swan Droke$125,367$108,677————
David Balsom—————$120,771
Timothy Banker——$100,643$107,507$106,202$114,920
Dianne Collazo———$81,904$107,338$112,779
Mary Deissler———$106,218$103,805—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See From the Top INC 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

Empowers and celebrates young musicians through performance and education.

Questions for From the Top INC

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Provided by the organization

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3 programs · $1.2M · in their own filed words · FY2024
01

For almost 25 years, from the top has been america's largest media platform dedicated to featuring classically-trained young musicians. Through its nationally syndicated show heard on nearly 200 radio stations, weekly audiences of more than 350,000 people enjoy inspiring original content that shines a spotlight on remarkable young people.

$596Kprogram expense
02

The admissions, recruitment, and scholarship department is the engine that fuels from the top, bringing young musicians of different ages, geographic regions, socio-economic, and racial backgrounds into the organization.

$477Kprogram expense
03

Over the past decade, from the top has recognized the power in providing a space for young musicians to slow down, reflect and build leadership skills and "citizen artist" muscles. Through a month of online workshops and facilitated peer exchange, these young artists examine their passions, what skills they have in and out of music, and…

$121Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 23 funders →
Grants paid · 6 grants · $1.2M · 2019–2024
Unitemized GrantFY2024$216,508
Unitemized GrantFY2023$184,901
Unitemized GrantFY2022$254,964
Unitemized GrantFY2021$228,872
Unitemized GrantFY2020$202,427
Unitemized GrantFY2019$161,852

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$346K
Investment incomeLn 3$100K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.5M
Managementcol C$452K
Fundraisingcol D$363K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$2.2M
LiabilitiesLn 26$184K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$147K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$346K
Investment incomeLn 3$100K
Other incomeLn 4–11$17K
Gains on assetsLn 7$81
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$1.0M
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$2.1M
InvestmentsLn 11–13$13K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$2.2M
LiabilitiesLn 26$184K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 514
VolunteersI 617
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.4M$2.1M
InvestmentsLn 11–13$13K
Land, buildings, equipmentLn 10c$6K$2K
Total assetsLn 16$2.6M$2.2M
LiabilitiesLn 26$162K$184K
Net assetsLn 32$2.5M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$217K$217K
Pay of current officers, directors and key staffLn 5$281K$56K$98K$127K
Other salaries and wagesLn 7$743K$607K$10K$126K
Other employee benefitsLn 9$90K$63K$18K$9K
Payroll taxesLn 10$73K$50K$11K$11K
Accounting feesLn 11c$138K$138K
Other fees for servicesLn 11g$130K$17K$93K$21K
Advertising and promotionLn 12$62K$50K$396$12K
Office expensesLn 13$93K$28K$41K$24K
Information technologyLn 14$7K$7K
OccupancyLn 16$3K$3K
TravelLn 17$116K$79K$30K$7K
Depreciation, depletion and amortizationLn 22$5K$3K$539$960
InsuranceLn 23$30K$21K$6K$4K
Other expenses (24a–d)Ln 24$306K$284K$3K$20K
All other expensesLn 24e$610$610
Total functional expensesLn 25$2.3M$1.5M$452K$363K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.9M$2.3M−$423K$2.0M 990 PDF
FY2024 $1.6M$2.0M−$474K$2.5M 990 PDF
FY2023 $2.3M$2.2M$91K$2.9M 990 PDF
FY2022 $3.8M$2.2M$1.6M$2.9M 990 PDF
FY2021 $2.2M$2.2M$29K$1.2M 990 PDF
FY2020 $2.8M$2.7M$91K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,870,882 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,084,055$1,407,993
I-9 Program service revenuePrior year $315,319$345,828
I-10 Investment incomePrior year $118,145$100,305
I-11 Other revenuePrior year $47,829$16,756
I-12 Total revenuePrior year $1,565,348$1,870,882
I-13 Grants and similar amounts paidPrior year $184,901$216,508
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,099,607$1,187,346
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $754,343$890,436
I-18 Total expensesPrior year $2,038,851$2,294,290
I-19 Revenue less expensesPrior year −$473,503−$423,408
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,870,882 across 9 lines filed
VIII-1e Government grants$147,200
VIII-1f All other contributions, gifts and grants$1,260,793
VIII-1g Noncash contributions (included above)$1,562
VIII-1h Total contributions, gifts and grants$1,407,993
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $345,828$345,828
VIII-3 Investment incomeExcluded from tax $100,224$100,224
VIII-5 RoyaltiesRelated to mission $16,756$16,756
VIII-7 Net gain or loss on sales of assetsRelated to mission $81$81
VIII-12 Total revenueRelated to mission $362,665 · Excluded from tax $100,224$1,870,882
Part IX · Statement of functional expenses $2,294,290 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $216,508$216,508
IX-5 Pay of current officers, directors and key staffPrograms $56,280 · Management $98,490 · Fundraising $126,630$281,400
IX-7 Other salaries and wagesPrograms $607,422 · Management $10,042 · Fundraising $125,911$743,375
IX-9 Other employee benefitsPrograms $62,788 · Management $18,229 · Fundraising $9,009$90,026
IX-10 Payroll taxesPrograms $49,940 · Management $11,125 · Fundraising $11,480$72,545
IX-11c Accounting feesManagement $138,000$138,000
IX-11g Other fees for servicesPrograms $16,803 · Management $92,583 · Fundraising $21,114$130,500
IX-12 Advertising and promotionPrograms $49,524 · Management $396 · Fundraising $12,156$62,076
IX-13 Office expensesPrograms $27,568 · Management $41,128 · Fundraising $24,444$93,140
IX-14 Information technologyPrograms $6,554$6,554
IX-16 OccupancyManagement $2,592$2,592
IX-17 TravelPrograms $78,636 · Management $30,158 · Fundraising $7,293$116,087
IX-22 Depreciation, depletion and amortizationPrograms $3,148 · Management $539 · Fundraising $960$4,647
IX-23 InsurancePrograms $20,648 · Management $5,506 · Fundraising $3,794$29,948
IX-24 Other expenses (24a–d)Programs $283,612 · Management $2,902 · Fundraising $19,768$306,282
IX-24e All other expensesFundraising $610$610
IX-25 Total functional expensesPrograms $1,479,431 · Management $451,690 · Fundraising $363,169$2,294,290
Part X · Balance sheet $2,229,276 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,337,898$1,046,844
X-2 Savings and temporary cash investmentsStart of year $1,105,000$1,029,000
X-3 Pledges and grants receivableStart of year $104,405$91,795
X-4 Accounts receivableStart of year $37,736$22,399
X-9 Prepaid expenses and deferred chargesStart of year $39,030$24,303
X-10c Land, buildings and equipment, netStart of year $6,443$1,795
X-11 Publicly traded securities$13,140
X-16 Total assetsStart of year $2,630,512$2,229,276
X-17 Accounts payable and accrued expensesStart of year $161,660$183,832
X-26 Total liabilitiesStart of year $161,660$183,832
X-27 Net assets without donor restrictionsStart of year $2,138,734$1,800,818
X-28 Net assets with donor restrictionsStart of year $330,118$244,626
X-32 Total net assets or fund balancesStart of year $2,468,852$2,045,444
X-33 Total liabilities and net assetsStart of year $2,630,512$2,229,276
Part XI · Reconciliation of net assets $2,045,444 net assets at year end
XI-1 Total revenue$1,870,882
XI-2 Total expenses$2,294,290
XI-3 Revenue less expenses−$423,408
XI-4 Net assets at start of year$2,468,852
XI-10 Net assets at end of year$2,045,444

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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