The primary program of Change Elemental involves providing individualized, in depth support to nonprofit groups that are grappling with organizational problems, challenged by change or growth, or striving to become stronger. Change Elemental works exclusively with groups committed to a just, humane and sustainable society. The issues Change Elemental helps social purpose organizations to address include: purpose and priorities, organizational structure, managerial styles, financial management, fund-raising, working relationships, board development, and planning.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$661K 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
4 of 6
filings with a surplus
Average surplus $110K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$661K
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
7 mo
of spending, in cash
Plus $1.8M in investments, Pt X · Ln 11–13
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $1.1M
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$199K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 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
$2.7M
-20% vs prior year
Spent
$2.5M
To programs
82%
Net assets
$3.8M
By yearFY2020–FY2025
Revenue
$2.7M
FY2023▼ -20%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$2.6M
FY2022$3.4M
FY2023$2.7M
FY2024$2.2M
FY2025$2.8M
Expenses
$2.5M
FY2023▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.4M
FY2021$2.0M
FY2022$2.9M
FY2023$2.5M
FY2024$2.6M
FY2025$2.1M
Net assets
$3.8M
FY2023▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$3.2M
FY2022$3.7M
FY2023$3.8M
FY2024$3.6M
FY2025$4.5M

From the FY2023 Form 990 (year ending September 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 Sep 1983.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $2.1M Management & general 17% · $417K Fundraising 2% · $48K

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; $661K 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
$148,818Pt VII · Sec A
Senior Consultant
$142,674Pt VII · Sec A
Former Co-Director
$141,713Pt VII · Sec A
Senior Consultant
$119,327Pt VII · Sec A
Hub Member, Dir. of Finance & Ops
$108,138Pt VII · Sec A
Co-Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Elissa Sloan Perry’s $167K as Former Co-Director, Director Prefiguring Futures is at the 54th percentile of top reported officer pay among 2832 $1–10M community development 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Elissa Sloan Perry$167,064$160,040$148,818———
Aja Duncan$141,883$151,583$142,674$125,406$126,500$109,117
Elissa Perry———$147,799$136,309$130,618
Mark Leach$108,107$76,675$141,713$143,413$129,039$125,304
Delia Allen O'Brien$143,373$120,195$108,138———
Natasha Winegar$143,292$107,554————
Natalie Bamdad$140,490$104,528————
Susan Misra————$91,810$134,571

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 Change Elemental 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 consulting to tax-exempt organizations.

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3 programs · $2.1M · in their own filed words · FY2022
01

The primary program of Change Elemental involves providing individualized, in depth support to nonprofit groups that are grappling with organizational problems, challenged by change or growth, or striving to become stronger. Change Elemental works exclusively with groups committed to a just, humane and sustainable society.

$1.9Mprogram expense
02

Program Development

A multi-year program, internally and externally, to further embed reflection and inner awareness, healing and grounding practices in our work, increase our and others' sustainability and continue building the liberatory practices that contribute to the effectiveness of leaders, organizations, and networks.

$192Kprogram expense
03

Change Elemental created the Karl Mathiasen Capacity Building Fund to provide subsidies to groups who need our assistance but cannot afford the full fees. Change Elemental raises money each year to support the KM Fund.

$5Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 6 funders$1.1M
See all 6 funders →
Grants paid · 11 grants · $400K · 2020–2021

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$66K
Money outPt IX
$2.5M
Ln 25
Programscol B$2.1M
Managementcol C$417K
Fundraisingcol D$48K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$4.0M
LiabilitiesLn 26$199K
PeoplePt VI, VII
12
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$66K
Other incomeLn 4–11$17K
Gains on assetsLn 7$2K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$746K
SavingsLn 2$706K
Cash and savings togetherLn 1–2$1.5M
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$15K
Total assetsLn 16$4.0M
LiabilitiesLn 26$199K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderSeptember
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$2.6M$1.5M
InvestmentsLn 11–13$719K$1.8M
Land, buildings, equipmentLn 10c$16K$15K
Total assetsLn 16$3.9M$4.0M
LiabilitiesLn 26$208K$199K
Net assetsLn 32$3.7M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$750$750
Pay of current officers, directors and key staffLn 5$294K$232K$56K$7K
Other salaries and wagesLn 7$951K$747K$183K$21K
Pension plan contributionsLn 8$45K$36K$8K$1K
Other employee benefitsLn 9$136K$109K$24K$3K
Payroll taxesLn 10$89K$72K$16K$2K
Accounting feesLn 11c$70K$70K
Investment management feesLn 11f$606$606
Other fees for servicesLn 11g$102K$71K$30K$900
Advertising and promotionLn 12$6K$6K$765$97
Office expensesLn 13$40K$39K$1K
Information technologyLn 14$29K$17K$10K$1K
TravelLn 17$655K$644K$2K$9K
Conferences, conventions and meetingsLn 19$40K$25K$14K$2K
Depreciation, depletion and amortizationLn 22$12K$7K$4K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$44K$44K
Total functional expensesLn 25$2.5M$2.1M$417K$48K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.8M$2.1M$689K$4.5M 990 PDF
FY2024 $2.2M$2.6M−$442K$3.6M 990 PDF
FY2023 Viewing $2.7M$2.5M$198K$3.8M 990 PDF
FY2022 $3.4M$2.9M$491K$3.7M 990 PDF
FY2021 $2.6M$2.0M$646K$3.2M 990 PDF
FY2020 $1.5M$2.4M−$923K$2.5M 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 FY2023 990 (6 parts)
Part I · Summary $2,715,754 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,087,427$1,617,578
I-9 Program service revenuePrior year $1,266,147$1,015,705
I-10 Investment incomePrior year $23,712$65,804
I-11 Other revenuePrior year $533$16,667
I-12 Total revenuePrior year $3,377,819$2,715,754
I-13 Grants and similar amounts paidPrior year $410,000$750
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,513,948$1,514,981
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $962,420$1,001,813
I-18 Total expensesPrior year $2,886,368$2,517,544
I-19 Revenue less expensesPrior year $491,451$198,210
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $2,715,754 across 7 lines filed
VIII-1f All other contributions, gifts and grants$1,617,578
VIII-1h Total contributions, gifts and grants$1,617,578
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,015,705$1,015,705
VIII-3 Investment incomeExcluded from tax $63,363$63,363
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,441$2,441
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $16,667$16,667
VIII-12 Total revenueRelated to mission $1,015,705 · Unrelated business $0 · Excluded from tax $82,471$2,715,754
Part IX · Statement of functional expenses $2,517,544 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $750$750
IX-5 Pay of current officers, directors and key staffPrograms $231,696 · Management $55,931 · Fundraising $6,506$294,133
IX-7 Other salaries and wagesPrograms $746,791 · Management $183,198 · Fundraising $20,973$950,962
IX-8 Pension plan contributionsPrograms $35,888 · Management $7,795 · Fundraising $1,008$44,691
IX-9 Other employee benefitsPrograms $109,292 · Management $23,738 · Fundraising $3,070$136,100
IX-10 Payroll taxesPrograms $71,546 · Management $15,540 · Fundraising $2,009$89,095
IX-11c Accounting feesManagement $69,851$69,851
IX-11f Investment management feesManagement $606$606
IX-11g Other fees for servicesPrograms $71,053 · Management $29,707 · Fundraising $900$101,660
IX-12 Advertising and promotionPrograms $5,562 · Management $765 · Fundraising $97$6,424
IX-13 Office expensesPrograms $38,631 · Fundraising $1,212$39,843
IX-14 Information technologyPrograms $17,152 · Management $10,445 · Fundraising $1,322$28,919
IX-17 TravelPrograms $644,263 · Management $1,634 · Fundraising $8,737$654,634
IX-19 Conferences, conventions and meetingsPrograms $24,817 · Management $13,658 · Fundraising $1,739$40,214
IX-22 Depreciation, depletion and amortizationPrograms $7,148 · Management $4,359$11,507
IX-23 InsurancePrograms $4,478$4,478
IX-24 Other expenses (24a–d)Programs $43,677$43,677
IX-25 Total functional expensesPrograms $2,052,744 · Management $417,227 · Fundraising $47,573$2,517,544
Part X · Balance sheet $4,033,930 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $446,745$746,197
X-2 Savings and temporary cash investmentsStart of year $2,121,128$705,668
X-3 Pledges and grants receivableStart of year $431,667$577,601
X-4 Accounts receivableStart of year $115,872$178,828
X-9 Prepaid expenses and deferred chargesStart of year $44,487$43,359
X-10c Land, buildings and equipment, netStart of year $16,303$14,612
X-11 Publicly traded securitiesStart of year $718,712$1,767,665
X-16 Total assetsStart of year $3,894,914$4,033,930
X-17 Accounts payable and accrued expensesStart of year $120,816$120,663
X-19 Deferred revenueStart of year $87,552$78,265
X-26 Total liabilitiesStart of year $208,368$198,928
X-27 Net assets without donor restrictionsStart of year $2,544,607$2,477,351
X-28 Net assets with donor restrictionsStart of year $1,141,939$1,357,651
X-32 Total net assets or fund balancesStart of year $3,686,546$3,835,002
X-33 Total liabilities and net assetsStart of year $3,894,914$4,033,930
Part XI · Reconciliation of net assets $3,835,002 net assets at year end
XI-1 Total revenue$2,715,754
XI-2 Total expenses$2,517,544
XI-3 Revenue less expenses$198,210
XI-4 Net assets at start of year$3,686,546
XI-5 Net unrealized gains (losses) on investments$115,381
XI-8 Prior period adjustments−$165,135
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,835,002

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

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