Changing Perspectives strives to achieve systemic change to create more equitable, empathetic and inclusive communities. Social-emotional learning is applicable to people of all ages, genders, ethnicities, backgrounds and cultures. Developing these essential skills around collaboration, communication and empathy are universal to the betterment of schools, workplaces, and communities.

501(c)(3) charity; gifts are tax-deductible.
48¢ of each $1 spent went to programs.
$94K 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

FY2022 · 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
5 of 5
filings with a surplus
Average surplus $58K a year · 10% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
48%
of spending
Concern: 48% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 8.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $35K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$20K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$432K
+60% vs prior year
Spent
$359K
To programs
48%
Net assets
$240K
By yearFY2021–FY2025
Revenue
$432K
FY2022▲ +60%
Tap a bar for its year
Revenue by fiscal year
FY2021$270K
FY2022$432K
FY2023$550K
FY2024$748K
FY2025$796K
Expenses
$359K
FY2022▲ +67%
Tap a bar for its year
Expenses by fiscal year
FY2021$214K
FY2022$359K
FY2023$531K
FY2024$674K
FY2025$726K
Net assets
$240K
FY2022▲ +44%
Tap a bar for its year
Net assets by fiscal year
FY2021$167K
FY2022$240K
FY2023$259K
FY2024$333K
FY2025$403K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Sep 2014.

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

Where the money goes

48 cents of each dollar spent went to programs.

Program services 48% · $173K Management & general 52% · $186K

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; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$93,600Pt VII · Sec A
Program Coordinator
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Samuel M Drazin’s $147K as Executive Director is at the 97th percentile of top reported officer pay among 2168 $100K–1M human services 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

NameFY2025FY2023FY2022FY2021
Samuel M Drazin$146,721$106,975$93,600$70,000

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

Builds empathy and inclusion through social-emotional learning for better communities.

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Provided by the organization

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1 program · $173K · in their own filed words · FY2021
01

Mission Areas

Curriculum offerings, consultation services, professional development, organizational parternships.

$173Kprogram 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
Total grants receivedfrom 1 funder$35K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$432K
Ln 12
Gifts and grantsLn 1h$356K
Fees for servicesLn 2g$76K
Investment incomeLn 3$147
Money outPt IX
$359K
Ln 25
Programscol B$173K
Managementcol C$186K
Owns and owesPt X
$240K
net assets · Ln 32
Cash and savingsLn 1–2$259K
Total assetsLn 16$259K
LiabilitiesLn 26$20K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$356K
Government grantsLn 1e$24K
Fees for servicesLn 2g$76K
Investment incomeLn 3$147
Total revenueLn 12$432K
Assets in detailPt X, end of year
CashLn 1$259K
Cash and savings togetherLn 1–2$259K
Total assetsLn 16$259K
LiabilitiesLn 26$20K
Net assetsLn 32$240K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$211K$259K
Total assetsLn 16$211K$259K
LiabilitiesLn 26$44K$20K
Net assetsLn 32$167K$240K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$94K$94K
Other salaries and wagesLn 7$98K$98K
Other employee benefitsLn 9$8K$8K
Payroll taxesLn 10$15K$15K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$56K$56K
Advertising and promotionLn 12$6K$6K
OccupancyLn 16$90$90
TravelLn 17$39K$39K
Conferences, conventions and meetingsLn 19$2K$2K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$23K$10K$13K
All other expensesLn 24e$4K$2K$2K
Total functional expensesLn 25$359K$173K$186K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Oct 6, 2025 $796K$726K$69K$403K 990 PDF
FY2024Filed with the IRS Oct 7, 2024 $748K$674K$74K$333K 990 PDF
FY2023Filed with the IRS Oct 5, 2023 $550K$531K$20K$259K 990 PDF
FY2022 ViewingFiled with the IRS Nov 14, 2022 $432K$359K$73K$240K 990 PDF
FY2021Filed with the IRS Oct 13, 2021 $270K$214K$56K$167K 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 O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $431,531 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $242,646$355,622
I-9 Program service revenuePrior year $27,135$75,762
I-10 Investment incomePrior year $178$147
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $269,959$431,531
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 $155,047$214,692
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $59,207$143,937
I-18 Total expensesPrior year $214,254$358,629
I-19 Revenue less expensesPrior year $55,705$72,902
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $431,531 across 6 lines filed
VIII-1e Government grants$24,115
VIII-1f All other contributions, gifts and grants$331,507
VIII-1h Total contributions, gifts and grants$355,622
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $75,762$75,762
VIII-3 Investment incomeUnrelated business $147$147
VIII-12 Total revenueRelated to mission $75,762 · Unrelated business $147 · Excluded from tax $0$431,531
Part IX · Statement of functional expenses $358,629 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $93,600$93,600
IX-7 Other salaries and wagesPrograms $98,384$98,384
IX-9 Other employee benefitsManagement $7,576$7,576
IX-10 Payroll taxesPrograms $15,132$15,132
IX-11b Legal feesManagement $5,621$5,621
IX-11c Accounting feesManagement $2,495$2,495
IX-11g Other fees for servicesManagement $56,240$56,240
IX-12 Advertising and promotionPrograms $6,372$6,372
IX-16 OccupancyManagement $90$90
IX-17 TravelPrograms $38,985$38,985
IX-19 Conferences, conventions and meetingsPrograms $1,925$1,925
IX-23 InsuranceManagement $5,033$5,033
IX-24 Other expenses (24a–d)Programs $10,305 · Management $12,887$23,192
IX-24e All other expensesPrograms $1,986 · Management $1,998$3,984
IX-25 Total functional expensesPrograms $173,089 · Management $185,540 · Fundraising $0$358,629
Part X · Balance sheet $259,465 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $210,778$259,465
X-16 Total assetsStart of year $210,778$259,465
X-25 Other liabilitiesStart of year $44,115$19,900
X-26 Total liabilitiesStart of year $44,115$19,900
X-32 Total net assets or fund balancesStart of year $166,663$239,565
X-33 Total liabilities and net assetsStart of year $210,778$259,465
Part XI · Reconciliation of net assets $239,565 net assets at year end
XI-1 Total revenue$431,531
XI-2 Total expenses$358,629
XI-3 Revenue less expenses$72,902
XI-4 Net assets at start of year$166,663
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$239,565

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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