Daniel's Music Foundation

Nonprofit profile at a glance

EIN
320156199
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
New York, NY, USA
Phone
2122898912
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$1,903,619
Expenses
$1,844,129
Assets
$4,624,927
Liabilities
$102,641

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • DANIEL TRUSH (PRESIDENT)

Highest reported compensation

  • CARLA SULLIVAN (DIR OF STRAT): $143,520 total reported compensation
  • NADINE MCNEIL (PROGRAM DIRE): $134,139 total reported compensation
  • JULIANA BEEKMANS (DIR OF TEACH): $114,674 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a comfortable, educational, and social environment in which individuals of all abilities can enjoy, learn, and practice the joy of music together.

What it reported doing in 2025

During 2025, over20,000 attendees participated in our group instructional classes, field trips, private lessons and events. Additionally, on our on demand video channel over 335,000 individuals viewed our instructional videos and replays of our live online events. We provided 5 disability awareness presentations in addition to 2 events that highlighted the talents of musicians with disabilities.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.7%; rating input score 85
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $12.61 raised per $1 spent on fundraising; rating input score 42; 42nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 2.51; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 21.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 84.7% of revenue deployed · 86.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $144K · 19 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 42/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.