Youth Philharmonic Orchestra

Tax-deductible

San Diego, CA501(c)(3)Arts & CultureEIN 20-1136202Revenue $664K in FY2025

On file with the IRScityheightsmusicschool.org2535 Camino Del Rio South, 92108-3754 · San Diego, CATax-exempt since Jun 2004Publicly supported charity — 170(b)(1)(A)(vi)

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The Organization has a single program in many facets. Embracing its mission to change lives through music, the Organization continues to increase impact through community, in-school, after school and summer camp programs. Community music classes include violin, piano, ukulele, drums, voice, guitar and Mariachi. Community dance includes ballet, folklorico, hip-hop and breakdancing. Art classes focus on painting murals, blending colors and 3-D art. Music123, an in-school program for the TK-5th graders offers world music, movement, recorders ukuleles, drums and keyboards. After-school programs include drum, art, hip-hop, guitar and Mariachi. Half-day and full-day multi-arts, special needs and Mariachi camps reach students in TK-5th grade in one-to-15 week sessions throughout the year. Our premiere ensemble, Mariachi Victoria de San Diego, returned for a three-year collaboration with the local non-profit Fern Street Circus in their Neighborhood Park Tour.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Run by 18 volunteers and 10 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
3 of 4
filings with a surplus
Average surplus $36K a year · 7% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 10% of spending
Top officer’s pay higher than 55% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $219K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$664K
+11% vs prior year
Spent
$604K
To programs
98%
Net assets
$188K
By yearFY2022–FY2025
Revenue
$664K
FY2025▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2022$505K
FY2023$335K
FY2024$596K
FY2025$664K
Expenses
$604K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2022$274K
FY2023$543K
FY2024$535K
FY2025$604K
Net assets
$188K
FY2025▲ +46%
Tap a bar for its year
Net assets by fiscal year
FY2022$266K
FY2023$64K
FY2024$129K
FY2025$188K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2004.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $592K Management & general 2% · $11K

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

7 people listed on the 990; $60K 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
President, Executive Director, Director
$60,107Pt VII · Sec A
$0Pt VII · Sec A
Secretary, Treasurer, Director
$0Pt VII · Sec A
Vice President, Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman of the Board, Chief Executive Officer, Director
$0Pt VII · Sec A

Victoria Eicher’s $60K as President, Executive Director, Director is at the 55th percentile of top reported officer pay among 2215 $100K–1M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023
Victoria Eicher$60,107$51,000$46,500

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 Youth Philharmonic Orchestra 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides music, dance, and art classes to enrich lives and build community.

Provided by the organization

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2 programs · $578K · in their own filed words · FY2024
01

Through diverse and relevant programming, the organization invigorates a sense of community while providing a positive weekly infusion of artistic and creative energy for not only students, but parents, teacher and staff.

$578Kprogram expense
02

Through diverse and relevant programming, the organization invigorates a sense of community while providing a positive weekly infusion of artistic and creative energy for not only students, but parents, teacher and staff.

Pt IX · col B

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
Total grants receivedfrom 3 funders$219K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$664K
Ln 12
Gifts and grantsLn 1h$582K
Fees for servicesLn 2g$82K
Other incomeLn 4–11$107
Money outPt IX
$604K
Ln 25
Programscol B$592K
Managementcol C$11K
Owns and owesPt X
$188K
net assets · Ln 32
Cash and savingsLn 1–2$174K
Total assetsLn 16$188K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$582K
Government grantsLn 1e$349K
Fees for servicesLn 2g$82K
Other incomeLn 4–11$107
Total revenueLn 12$664K
Assets in detailPt X, end of year
CashLn 1$174K
Cash and savings togetherLn 1–2$174K
Land, buildings, equipmentLn 10c$14K
Total assetsLn 16$188K
LiabilitiesLn 26$0
Net assetsLn 32$188K
OperationsPt I, VI
EmployeesI 510
VolunteersI 618
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$109K$174K
Land, buildings, equipmentLn 10c$20K$14K
Total assetsLn 16$129K$188K
LiabilitiesLn 26$0$0
Net assetsLn 32$129K$188K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K$54K$6K
Other salaries and wagesLn 7$138K$138K
Payroll taxesLn 10$17K$16K$511
Accounting feesLn 11c$3K$2K$254
Other fees for servicesLn 11g$298K$298K
Office expensesLn 13$5K$5K
OccupancyLn 16$21K$21K
TravelLn 17$1K$1K
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$22K$22K
All other expensesLn 24e$0$0
Total functional expensesLn 25$604K$592K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $664K$604K$60K$188K 990 PDF
FY2024 $596K$535K$61K$129K 990 PDF
FY2023 $335K$543K−$208K$64K 990 PDF
FY2022 $505K$274K$231K$266K 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 FY2025 990 (6 parts)
Part I · Summary $663,950 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $548,739$582,238
I-9 Program service revenuePrior year $47,082$81,605
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$107
I-12 Total revenuePrior year $595,821$663,950
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $208,539$214,940
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $326,719$388,596
I-18 Total expensesPrior year $535,258$603,536
I-19 Revenue less expensesPrior year $60,563$60,414
Part VI · Governance 6 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $663,950 across 5 lines filed
Lines not itemized here account for $107 of total revenue; see the IRS return.
VIII-1e Government grants$348,854
VIII-1f All other contributions, gifts and grants$233,384
VIII-1h Total contributions, gifts and grants$582,238
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $81,605$81,605
VIII-12 Total revenueRelated to mission $81,712 · Unrelated business $0 · Excluded from tax $0$663,950
Part IX · Statement of functional expenses $603,536 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $54,093 · Management $6,011$60,104
IX-7 Other salaries and wagesPrograms $138,010$138,010
IX-10 Payroll taxesPrograms $16,315 · Management $511$16,826
IX-11c Accounting feesPrograms $2,285 · Management $254$2,539
IX-11g Other fees for servicesPrograms $298,091$298,091
IX-13 Office expensesManagement $4,574$4,574
IX-16 OccupancyPrograms $21,250$21,250
IX-17 TravelPrograms $1,178$1,178
IX-22 Depreciation, depletion and amortizationPrograms $13,069$13,069
IX-23 InsurancePrograms $25,571$25,571
IX-24 Other expenses (24a–d)Programs $22,324$22,324
IX-24e All other expensesPrograms $0$0
IX-25 Total functional expensesPrograms $592,186 · Management $11,350 · Fundraising $0$603,536
Part X · Balance sheet $188,418 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $108,897$173,943
X-10c Land, buildings and equipment, netStart of year $20,058$14,475
X-16 Total assetsStart of year $128,955$188,418
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $128,955$188,418
X-32 Total net assets or fund balancesStart of year $128,955$188,418
X-33 Total liabilities and net assetsStart of year $128,955$188,418
Part XI · Reconciliation of net assets $188,418 net assets at year end
XI-1 Total revenue$663,950
XI-2 Total expenses$603,536
XI-3 Revenue less expenses$60,414
XI-4 Net assets at start of year$128,955
XI-8 Prior period adjustments$1,193
XI-10 Net assets at end of year$188,418

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

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