Elemental Music FY2023 filing

Tax-deductible

Santa Monica, CA501(c)(3)Arts & CultureEIN 27-3274582

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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.
76¢ of each $1 spent went to programs.
$103K 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
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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$103K
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
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
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
$214K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
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
+65% vs prior year
Spent
$1.0M
To programs
76%
Net assets
$368K
By yearFY2021–FY2025
Revenue
$1.2M
FY2023▲ +65%
Revenue by fiscal year
FY2021$475K
FY2022$702K
FY2023$1.2M
FY2024$1.1M
FY2025$1.2M
Expenses
$1.0M
FY2023▲ +51%
Expenses by fiscal year
FY2021$502K
FY2022$675K
FY2023$1.0M
FY2024$1.1M
FY2025$1.3M
Net assets
$368K
FY2023▲ +60%
Net assets by fiscal year
FY2021$202K
FY2022$230K
FY2023$368K
FY2024$340K
FY2025$167K

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 Nov 2010.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $776K Management & general 14% · $140K Fundraising 10% · $105K

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

12 people listed on the 990; $103K 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 Director
$102,604Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$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.

Provided by the organization

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3 programs · $172K · in their own filed words · FY2022
01

Elemental strings our original ensemble program provides string students in grades 3 through 6 with weekly instruction. In-person instruction took place weekly from late september through late may, and children performed in 3 concerts, in december, march and may. Enrollment for the 2022-2023 season season was 64 students.

$88Kprogram expense
02

Elemental bandour concert band program for 3RD through 6TH grade students was launched in 2013. In-person instruction took place from late september through late may, and children performed in 3 concerts, in december, march, and late may. Total enrollment for the 2022-2023 season was 22 students.

$46Kprogram expense
03

Prelude program our beginning string program provides students with a thorough foundation and prepares them for participation in elemental strings in the future. In-person instruction took place weekly from late september through late may, and children performed in 3 concerts, in december, march, and may.

$38Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$509K
Fees for servicesLn 2g$427K
Other incomeLn 4–11$224K
Money outPt IX
$1.0M
Ln 25
Programscol B$776K
Managementcol C$140K
Fundraisingcol D$105K
Owns and owesPt X
$368K
net assets · Ln 32
Cash and savingsLn 1–2$334K
Total assetsLn 16$581K
LiabilitiesLn 26$214K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$509K
Government grantsLn 1e$181K
Fees for servicesLn 2g$427K
Investment incomeLn 3$289
Other incomeLn 4–11$224K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$137K
SavingsLn 2$197K
Cash and savings togetherLn 1–2$334K
Other assetsLn 15$148K
Total assetsLn 16$581K
LiabilitiesLn 26$214K
Net assetsLn 32$368K
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 FY23End FY23
Cash and savingsLn 1–2$300K$334K
Total assetsLn 16$386K$581K
LiabilitiesLn 26$157K$214K
Net assetsLn 32$230K$368K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$103K$36K$36K$31K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$64K$45K$19K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$66K$32K$22K$12K
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$615K$583K$15K$17K
Advertising and promotionLn 12$0
Office expensesLn 13$51K$12K$15K$25K
Information technologyLn 14$19K$19K
RoyaltiesLn 15$0
OccupancyLn 16$70K$52K$17K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$11K$7K$3K$1K
Other expenses (24a–d)Ln 24$10K$8K$2K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$1.0M$776K$140K$105K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.3M−$61K$167K 990 PDF
FY2024 $1.1M$1.1M−$33K$340K 990 PDF
FY2023 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,160,495 across 8 lines filed
VIII-1e Government grants$181,431
VIII-1f All other contributions, gifts and grants$327,665
VIII-1h Total contributions, gifts and grants$509,096
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$427,418
VIII-3 Investment income$289
VIII-8 Net income from fundraising events$102,701
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$120,991
VIII-12 Total revenue$1,160,495
Part IX · Statement of functional expenses $1,020,755 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $35,911 · Management $35,911 · Fundraising $30,782$102,604
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $44,856 · Fundraising $19,224$64,080
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $31,977 · Management $21,829 · Fundraising $12,186$65,992
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $6,750$6,750
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $582,749 · Management $14,925 · Fundraising $17,345$615,019
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $12,018 · Management $14,511 · Fundraising $24,667$51,196
IX-14 Information technologyManagement $19,055$19,055
IX-15 Royalties$0
IX-16 OccupancyPrograms $52,459 · Management $17,342$69,801
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $7,241 · Management $2,832 · Fundraising $1,022$11,095
IX-24 Other expenses (24a–d)Programs $8,494 · Management $1,745$10,239
IX-24e All other expensesManagement $4,924$4,924
IX-25 Total functional expensesPrograms $775,705 · Management $139,824 · Fundraising $105,226$1,020,755
Part X · Balance sheet $581,269 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $123,151$136,647
X-2 Savings and temporary cash investmentsStart of year $176,714$196,901
X-4 Accounts receivableStart of year $79,335$99,553
X-15 Other assets$148,168
X-16 Total assetsStart of year $386,200$581,269
X-19 Deferred revenueStart of year $156,574$213,698
X-26 Total liabilitiesStart of year $156,574$213,698
X-32 Total net assets or fund balancesStart of year $229,626$367,571
X-33 Total liabilities and net assetsStart of year $386,200$581,269
Part XI · Reconciliation of net assets $367,571 net assets at year end
XI-1 Total revenue$1,160,495
XI-2 Total expenses$1,020,755
XI-3 Revenue less expenses$139,740
XI-4 Net assets at start of year$229,626
XI-8 Prior period adjustments−$1,795
XI-10 Net assets at end of year$367,571

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

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