To provide Music education to students in los angeles county. Elemental Music provided 13. Programs, served 648 students who performed in 25 live performances throughout the season.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 90 volunteers and 54 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
2 of 5
filings with a surplus
Average surplus $9K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$125K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $190K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$969K
85% of total assets
Concern: liabilities are 85% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+14% vs prior year
Spent
$1.3M
To programs
77%
Net assets
$167K
By yearFY2021–FY2025
Revenue
$1.2M
FY2025▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2021$475K
FY2022$702K
FY2023$1.2M
FY2024$1.1M
FY2025$1.2M
Expenses
$1.3M
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$502K
FY2022$675K
FY2023$1.0M
FY2024$1.1M
FY2025$1.3M
Net assets
$167K
FY2025▼ -51%
Tap a bar for its year
Net assets by fiscal year
FY2021$202K
FY2022$230K
FY2023$368K
FY2024$340K
FY2025$167K

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 Nov 2010.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $983K Management & general 10% · $121K Fundraising 13% · $168K

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

10 people listed on the 990; $125K 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 & Artistic Director
$125,475Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Josephine Moerschel’s $125K as Executive & Artistic Director is at the 52nd 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023
Josephine Moerschel$125,475$112,000$102,604

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 Elemental Music 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 15aYes

Programs and updates

Offers music education to Los Angeles County students, culminating in live performances.

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Provided by the organization

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3 programs · $161K · in their own filed words · FY2024
01

Elemental Strings

Our signature string orchestra provides students in grades 3 to 5 with two levels of string orchestra: intermediate and advanced. Students receive sectional rehearsals and full ensemble experiences under professional musicians and teaching artists. The program prepares students for music studies at the middle school level.

$94Kprogram expense
02

Elemental Band

Our concert band for students in grades 35 was launched in 2013. The ensemble helps young band students develop ensemble skills and gives them a chance to perform as a full concert band something not available in elementary school music classes where students are grouped in instrument-specific classes.

$35Kprogram expense
03

Prelude

This is an introductory-level string ensemble for students in grades 3 to 5. There is no prior experience required to join this program and most students in the ensemble are learning an instrument for the first time.

$32Kprogram 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 11 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$628K
Fees for servicesLn 2g$468K
Other incomeLn 4–11$116K
Money outPt IX
$1.3M
Ln 25
Programscol B$983K
Managementcol C$121K
Fundraisingcol D$168K
Owns and owesPt X
$167K
net assets · Ln 32
Cash and savingsLn 1–2$266K
Total assetsLn 16$1.1M
LiabilitiesLn 26$969K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$628K
Government grantsLn 1e$111K
Noncash giftsLn 1g$66K
Fees for servicesLn 2g$468K
Investment incomeLn 3$105
Other incomeLn 4–11$116K
Gains on assetsLn 7−$3K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$196K
SavingsLn 2$70K
Cash and savings togetherLn 1–2$266K
Land, buildings, equipmentLn 10c$18K
Other assetsLn 15$645K
Total assetsLn 16$1.1M
LiabilitiesLn 26$969K
Net assetsLn 32$167K
OperationsPt I, VI
EmployeesI 554
VolunteersI 690
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$361K$266K
Land, buildings, equipmentLn 10c$82K$18K
Total assetsLn 16$633K$1.1M
LiabilitiesLn 26$293K$969K
Net assetsLn 32$340K$167K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$741K$602K$44K$96K
Pension plan contributionsLn 8$15K$670$15K
Payroll taxesLn 10$66K$54K$4K$9K
Accounting feesLn 11c$5K$5K
Investment management feesLn 11f$947$947
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$21K$995$19K$389
OccupancyLn 16$203K$199K$4K
InsuranceLn 23$8K$3K$4K
Other expenses (24a–d)Ln 24$153K$80K$14K$59K
All other expensesLn 24e$59K$42K$12K$5K
Total functional expensesLn 25$1.3M$983K$121K$168K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.2M$1.3M−$61K$167K 990 PDF
FY2024 $1.1M$1.1M−$33K$340K 990 PDF
FY2023 $1.2M$1.0M$140K$368K 990 PDF
FY2022 $702K$675K$27K$230K 990 PDF
FY2021 $475K$502K−$27K$202K 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 M · Noncash O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,212,017 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $559,987$627,746
I-9 Program service revenuePrior year $492,353$468,130
I-10 Investment incomePrior year $8,000$105
I-11 Other revenuePrior year $0$116,036
I-12 Total revenuePrior year $1,060,340$1,212,017
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 $262,333$822,610
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $830,741$450,238
I-18 Total expensesPrior year $1,093,074$1,272,848
I-19 Revenue less expensesPrior year −$32,734−$60,831
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,212,017 across 10 lines filed
VIII-1e Government grants$111,169
VIII-1f All other contributions, gifts and grants$516,577
VIII-1g Noncash contributions (included above)$65,648
VIII-1h Total contributions, gifts and grants$627,746
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $468,130$468,130
VIII-3 Investment incomeExcluded from tax $3,529$3,529
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,424−$3,424
VIII-8 Net income from fundraising eventsExcluded from tax $100,052$100,052
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,474 · Excluded from tax $10,510$15,984
VIII-12 Total revenueRelated to mission $473,604 · Unrelated business $0 · Excluded from tax $110,667$1,212,017
Part IX · Statement of functional expenses $1,272,848 across 11 lines filed
IX-7 Other salaries and wagesPrograms $601,573 · Management $44,168 · Fundraising $95,702$741,443
IX-8 Pension plan contributionsPrograms $670 · Management $14,566$15,236
IX-10 Payroll taxesPrograms $53,520 · Management $3,851 · Fundraising $8,560$65,931
IX-11c Accounting feesManagement $5,000$5,000
IX-11f Investment management feesManagement $947$947
IX-12 Advertising and promotionPrograms $1,409$1,409
IX-13 Office expensesPrograms $995 · Management $19,394 · Fundraising $389$20,778
IX-16 OccupancyPrograms $199,228 · Management $3,600$202,828
IX-23 InsurancePrograms $3,356 · Management $4,476$7,832
IX-24 Other expenses (24a–d)Programs $80,278 · Management $13,630 · Fundraising $58,866$152,774
IX-24e All other expensesPrograms $41,909 · Management $11,804 · Fundraising $4,957$58,670
IX-25 Total functional expensesPrograms $982,938 · Management $121,436 · Fundraising $168,474$1,272,848
Part X · Balance sheet $1,135,847 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $142,778$195,689
X-2 Savings and temporary cash investmentsStart of year $218,120$69,988
X-3 Pledges and grants receivable$75,154
X-4 Accounts receivableStart of year $160,593$131,879
X-10c Land, buildings and equipment, netStart of year $82,391$18,052
X-15 Other assetsStart of year $29,500$645,085
X-16 Total assetsStart of year $633,382$1,135,847
X-17 Accounts payable and accrued expensesStart of year $0$1,308
X-19 Deferred revenueStart of year $292,984$274,105
X-25 Other liabilitiesStart of year $0$693,256
X-26 Total liabilitiesStart of year $292,984$968,669
X-27 Net assets without donor restrictionsStart of year $217,106$150,405
X-28 Net assets with donor restrictionsStart of year $123,292$16,773
X-32 Total net assets or fund balancesStart of year $340,398$167,178
X-33 Total liabilities and net assetsStart of year $633,382$1,135,847
Part XI · Reconciliation of net assets $167,178 net assets at year end
XI-1 Total revenue$1,212,017
XI-2 Total expenses$1,272,848
XI-3 Revenue less expenses−$60,831
XI-4 Net assets at start of year$340,398
XI-5 Net unrealized gains (losses) on investments$10,607
XI-8 Prior period adjustments−$122,996
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$167,178

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

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