From the Top empowers and celebrates young musicians.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
$297K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
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
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$297K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
16 mo
of spending, in cash
Looks good: 15.8 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
$179K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
-40% vs prior year
Spent
$2.2M
To programs
62%
Net assets
$2.9M
By yearFY2020–FY2025
Revenue
$2.3M
FY2023▼ -40%
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
$2.2M
FY2023▲ +1%
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
$2.9M
FY2023▲ +3%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · 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 Jul 2002.

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

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $1.4M Management & general 21% · $466K Fundraising 17% · $372K

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

18 people listed on the 990; $297K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$196,662Pt VII · Sec A
Director of
$100,643Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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.

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Provided by the organization

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3 programs · $1.2M · in their own filed words · FY2022
01

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.

$524Kprogram expense
02

For over 20 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.

$507Kprogram expense
03

Over the past decade, FTT 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 what the…

$123Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$1.9M
Fees for servicesLn 2g$336K
Investment incomeLn 3$55K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.4M
Managementcol C$466K
Fundraisingcol D$372K
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.9M
Total assetsLn 16$3.1M
LiabilitiesLn 26$179K
PeoplePt VI, VII
18
listed · VII A
PaidVII A2
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$227K
Noncash giftsLn 1g$20K
Fees for servicesLn 2g$336K
Investment incomeLn 3$55K
Other incomeLn 4–11$38K
Gains on assetsLn 7$12K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$874K
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$2.9M
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$3.1M
LiabilitiesLn 26$179K
Net assetsLn 32$2.9M
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 FY23End FY23
Cash and savingsLn 1–2$2.4M$2.9M
Land, buildings, equipmentLn 10c$10K$7K
Total assetsLn 16$3.1M$3.1M
LiabilitiesLn 26$220K$179K
Net assetsLn 32$2.9M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$255K$255K
Pay of current officers, directors and key staffLn 5$210K$105K$105K
Pay of disqualified personsLn 6$114K$114K
Other salaries and wagesLn 7$751K$440K$185K$126K
Other employee benefitsLn 9$118K$61K$25K$32K
Payroll taxesLn 10$85K$53K$13K$19K
Accounting feesLn 11c$138K$138K
Other fees for servicesLn 11g$93K$34K$49K$10K
Advertising and promotionLn 12$49K$23K$515$25K
Office expensesLn 13$97K$45K$21K$31K
Information technologyLn 14$3K$3K$16$76
OccupancyLn 16$2K$2K
TravelLn 17$92K$63K$20K$9K
Depreciation, depletion and amortizationLn 22$6K$2K$2K$1K
InsuranceLn 23$27K$18K$7K$2K
Other expenses (24a–d)Ln 24$185K$173K$2K$11K
Total functional expensesLn 25$2.2M$1.4M$466K$372K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$2.3M−$423K$2.0M 990 PDF
FY2024 $1.6M$2.0M−$474K$2.5M 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $2,316,707 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,464,182$1,888,104
I-9 Program service revenuePrior year $332,115$336,382
I-10 Investment incomePrior year $162$54,618
I-11 Other revenuePrior year $48,276$37,603
I-12 Total revenuePrior year $3,844,735$2,316,707
I-13 Grants and similar amounts paidPrior year $228,872$254,964
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,364,253$1,278,143
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $604,358$692,364
I-18 Total expensesPrior year $2,197,483$2,225,471
I-19 Revenue less expensesPrior year $1,647,252$91,236
Part VI · Governance 16 of 16 board members independent, 1 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
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 $2,316,707 across 10 lines filed
VIII-1e Government grants$227,400
VIII-1f All other contributions, gifts and grants$1,660,704
VIII-1g Noncash contributions (included above)$19,682
VIII-1h Total contributions, gifts and grants$1,888,104
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $336,382$336,382
VIII-3 Investment incomeRelated to mission $17,379 · Excluded from tax $24,969$42,348
VIII-5 RoyaltiesRelated to mission $22,203$22,203
VIII-7 Net gain or loss on sales of assetsRelated to mission $12,270$12,270
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,400$15,400
VIII-12 Total revenueRelated to mission $403,634 · Excluded from tax $24,969$2,316,707
Part IX · Statement of functional expenses $2,225,471 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $254,964$254,964
IX-5 Pay of current officers, directors and key staffPrograms $105,139 · Fundraising $105,139$210,278
IX-6 Pay of disqualified personsPrograms $113,671$113,671
IX-7 Other salaries and wagesPrograms $439,601 · Management $184,970 · Fundraising $126,357$750,928
IX-9 Other employee benefitsPrograms $60,629 · Management $25,458 · Fundraising $32,194$118,281
IX-10 Payroll taxesPrograms $52,898 · Management $13,262 · Fundraising $18,825$84,985
IX-11c Accounting feesManagement $138,104$138,104
IX-11g Other fees for servicesPrograms $34,041 · Management $49,077 · Fundraising $9,739$92,857
IX-12 Advertising and promotionPrograms $23,206 · Management $515 · Fundraising $24,919$48,640
IX-13 Office expensesPrograms $45,052 · Management $20,841 · Fundraising $31,259$97,152
IX-14 Information technologyPrograms $2,695 · Management $16 · Fundraising $76$2,787
IX-16 OccupancyManagement $2,404$2,404
IX-17 TravelPrograms $62,722 · Management $20,192 · Fundraising $9,459$92,373
IX-22 Depreciation, depletion and amortizationPrograms $2,354 · Management $2,412 · Fundraising $1,311$6,077
IX-23 InsurancePrograms $18,239 · Management $6,862 · Fundraising $1,641$26,742
IX-24 Other expenses (24a–d)Programs $172,769 · Management $1,697 · Fundraising $10,762$185,228
IX-25 Total functional expensesPrograms $1,387,980 · Management $465,810 · Fundraising $371,681$2,225,471
Part X · Balance sheet $3,121,814 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $510,699$874,439
X-2 Savings and temporary cash investmentsStart of year $1,877,988$2,050,000
X-3 Pledges and grants receivableStart of year $101,450$137,902
X-4 Accounts receivableStart of year $539,575$19,419
X-9 Prepaid expenses and deferred chargesStart of year $30,967$32,958
X-10c Land, buildings and equipment, netStart of year $10,483$7,096
X-16 Total assetsStart of year $3,071,162$3,121,814
X-17 Accounts payable and accrued expensesStart of year $220,043$179,459
X-26 Total liabilitiesStart of year $220,043$179,459
X-27 Net assets without donor restrictionsStart of year $2,264,065$2,196,191
X-28 Net assets with donor restrictionsStart of year $587,054$746,164
X-32 Total net assets or fund balancesStart of year $2,851,119$2,942,355
X-33 Total liabilities and net assetsStart of year $3,071,162$3,121,814
Part XI · Reconciliation of net assets $2,942,355 net assets at year end
XI-1 Total revenue$2,316,707
XI-2 Total expenses$2,225,471
XI-3 Revenue less expenses$91,236
XI-4 Net assets at start of year$2,851,119
XI-10 Net assets at end of year$2,942,355

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

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