San Diego Master Chorale

Tax-deductible

San Diego, CA501(c)(3)EIN 23-7451291Revenue $506K in FY2025

On file with the IRSsdmasterchorale.org2111 Camino Del Rio S, 92108-3604 · San Diego, CATax-exempt since Sep 1975Publicly supported — 509(a)(2)

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MISSION: We connect all people to the joy of professional-caliber live choral music and enrich lives by sharing what we have in commonour voice.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 94 volunteers.
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 4
filings with a surplus
Average surplus $40K a year · 9% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$124K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $195K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$506K
+7% vs prior year
Spent
$501K
To programs
84%
Net assets
$293K
By yearFY2021–FY2025
Revenue
$506K
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2021$170K
FY2022$315K
FY2023$420K
FY2024$473K
FY2025$506K
Expenses
$501K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$193K
FY2023$402K
FY2024$459K
FY2025$501K
Net assets
$293K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$137K
FY2022$260K
FY2023$283K
FY2024$280K
FY2025$293K

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 Sep 1975.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $421K Management & general 11% · $58K Fundraising 4% · $22K

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

11 people listed on the 990; $124K 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
$123,600Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023
Jen Rogers$123,600$125,545$80,480

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.

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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

Shares the joy of professional choral music, enriching lives through shared voices.

Questions for San Diego Master Chorale

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Provided by the organization

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1 program · $421K · in their own filed words · FY2024
01

In the San Diego Master Chorales 64th season, over 13,000 audience members were served through four self-produced concerts and seven performances with artistic partners (San Diego Symphony, Salvation Army) and thousands more were reached through radio and television broadcasts of performances on KPBS 89.5 FM and a Holiday Special on…

$421Kprogram 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 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$506K
Ln 12
Gifts and grantsLn 1h$393K
Fees for servicesLn 2g$108K
Other incomeLn 4–11$5K
Money outPt IX
$501K
Ln 25
Programscol B$421K
Managementcol C$58K
Fundraisingcol D$22K
Owns and owesPt X
$293K
net assets · Ln 32
Cash and savingsLn 1–2$198K
Total assetsLn 16$298K
LiabilitiesLn 26$6K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$393K
Government grantsLn 1e$38K
Fees for servicesLn 2g$108K
Investment incomeLn 3$80
Other incomeLn 4–11$5K
Total revenueLn 12$506K
Assets in detailPt X, end of year
CashLn 1$83K
SavingsLn 2$115K
Cash and savings togetherLn 1–2$198K
InvestmentsLn 11–13$84K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$298K
LiabilitiesLn 26$6K
Net assetsLn 32$293K
OperationsPt I, VI
EmployeesI 50
VolunteersI 694
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$162K$198K
InvestmentsLn 11–13$77K$84K
Land, buildings, equipmentLn 10c$1K$1K
Total assetsLn 16$308K$298K
LiabilitiesLn 26$28K$6K
Net assetsLn 32$280K$293K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$124K$124K
Other salaries and wagesLn 7$158K$158K
Other employee benefitsLn 9$21K$5K$16K
Payroll taxesLn 10$23K$23K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$21K$12K$146$9K
Advertising and promotionLn 12$36K$22K$13K$766
OccupancyLn 16$30K$14K$8K$9K
Depreciation, depletion and amortizationLn 22$479$479
InsuranceLn 23$6K$2K$4K
Other expenses (24a–d)Ln 24$55K$50K$4K$2K
All other expensesLn 24e$23K$12K$9K$2K
Total functional expensesLn 25$501K$421K$58K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $506K$501K$5K$293K 990 PDF
FY2024 $473K$459K$14K$280K 990 PDF
FY2023 $420K$402K$18K$283K 990 PDF
FY2022 $315K$193K$122K$260K 990 PDF
FY2021 $170K$137K 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 $505,731 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $374,282$392,769
I-9 Program service revenuePrior year $91,111$107,767
I-10 Investment incomePrior year $5,150$80
I-11 Other revenuePrior year $2,515$5,115
I-12 Total revenuePrior year $473,058$505,731
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $299,562$325,643
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $159,164$175,089
I-18 Total expensesPrior year $458,726$500,732
I-19 Revenue less expensesPrior year $14,332$4,999
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $505,731 across 8 lines filed
VIII-1e Government grants$37,828
VIII-1f All other contributions, gifts and grants$354,941
VIII-1h Total contributions, gifts and grants$392,769
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $107,767$107,767
VIII-3 Investment incomeRelated to mission $80$80
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,115$5,115
VIII-12 Total revenueRelated to mission $112,962 · Unrelated business $0 · Excluded from tax $0$505,731
Part IX · Statement of functional expenses $500,732 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $123,600$123,600
IX-7 Other salaries and wagesPrograms $157,869$157,869
IX-9 Other employee benefitsPrograms $4,958 · Management $16,334$21,292
IX-10 Payroll taxesPrograms $22,882$22,882
IX-11c Accounting feesManagement $3,665$3,665
IX-11g Other fees for servicesPrograms $11,983 · Management $146 · Fundraising $8,518$20,647
IX-12 Advertising and promotionPrograms $22,056 · Management $12,769 · Fundraising $766$35,591
IX-16 OccupancyPrograms $13,500 · Management $7,990 · Fundraising $9,000$30,490
IX-22 Depreciation, depletion and amortizationPrograms $479$479
IX-23 InsurancePrograms $1,854 · Management $3,783$5,637
IX-24 Other expenses (24a–d)Programs $49,824 · Management $3,606 · Fundraising $1,991$55,421
IX-24e All other expensesPrograms $11,743 · Management $9,235 · Fundraising $2,181$23,159
IX-25 Total functional expensesPrograms $420,748 · Management $57,528 · Fundraising $22,456$500,732
Part X · Balance sheet $298,370 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $34,273$83,289
X-2 Savings and temporary cash investmentsStart of year $127,364$115,126
X-4 Accounts receivableStart of year $63,500$10,174
X-8 Inventories for sale or useStart of year $3,226$3,226
X-9 Prepaid expenses and deferred chargesStart of year $1,000$1,375
X-10c Land, buildings and equipment, netStart of year $1,197$1,197
X-11 Publicly traded securitiesStart of year $77,384$83,983
X-16 Total assetsStart of year $307,944$298,370
X-17 Accounts payable and accrued expensesStart of year $2,613$5,506
X-26 Total liabilitiesStart of year $27,613$5,506
X-27 Net assets without donor restrictionsStart of year $204,783$210,261
X-28 Net assets with donor restrictionsStart of year $75,548$82,603
X-32 Total net assets or fund balancesStart of year $280,331$292,864
X-33 Total liabilities and net assetsStart of year $307,944$298,370
Part XI · Reconciliation of net assets $292,864 net assets at year end
XI-1 Total revenue$505,731
XI-2 Total expenses$500,732
XI-3 Revenue less expenses$4,999
XI-4 Net assets at start of year$280,331
XI-5 Net unrealized gains (losses) on investments$7,534
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$292,864

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

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