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Nonprofiteer
← CHANGE ELEMENTAL

Form 990 for tax year 2023

Filed by CHANGE ELEMENTAL.

Totals

Total revenue
$2,204,947
Total expenses
$2,647,396
Contributions and grants received
$760,517
Grants paid
$2,000
Program service revenue
$1,358,836
Investment income
$85,544
Other revenue
$50
Total assets, end of year
$3,884,366
Total liabilities, end of year
$241,586
Net assets or fund balances, end of year
$3,642,780
Program services expenses (Part IX)
$2,124,450
Management and general expenses
$437,978
Fundraising expenses
$84,968
Program service expenses (Part III)
$2,124,450

Program services were 80.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $760,517

  • 2a · Program service revenue: Program service fees

    total $1,314,226 · related or exempt $1,314,226

  • 2b · Program service revenue: Registration fees

    total $44,610 · related or exempt $44,610

  • 3 · Investment income

    total $80,910 · excluded $80,910

  • 5 · Royalties

    total $50 · excluded $50

  • 7a · Gross sales of assets other than inventory

    securities $5,173,408

  • 7b · Less cost or other basis and sales expenses

    securities $5,167,396 · other assets $1,378

  • 7c · Gain or loss

    securities $6,012 · other assets -$1,378

  • 7d · Net gain or loss

    total $4,634 · excluded $4,634

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,000 · program services $2,000

  • 5 · Compensation of officers, directors and key employees

    total $314,067 · program services $243,801 · management and general $57,482 · fundraising $12,784

  • 7 · Other salaries and wages

    total $1,014,186 · program services $786,188 · management and general $186,771 · fundraising $41,227

  • 8 · Pension plan contributions

    total $48,616 · program services $38,114 · management and general $8,503 · fundraising $1,999

  • 9 · Other employee benefits

    total $143,884 · program services $112,802 · management and general $25,167 · fundraising $5,915

  • 10 · Payroll taxes

    total $94,472 · program services $74,064 · management and general $16,524 · fundraising $3,884

  • 11c · Fees: accounting

    total $86,604 · management and general $86,604

  • 11f · Fees: investment management

    total $601 · management and general $601

  • 11g · Fees: other

    total $219,591 · program services $197,177 · management and general $22,414

  • 12 · Advertising and promotion

    total $3,085 · program services $2,418 · management and general $541 · fundraising $126

  • 13 · Office expenses

    total $44,872 · program services $32,836 · management and general $10,195 · fundraising $1,841

  • 14 · Information technology

    total $29,186 · program services $22,424 · management and general $5,587 · fundraising $1,175

  • 17 · Travel

    total $425,404 · program services $406,505 · management and general $5,979 · fundraising $12,920

  • 19 · Conferences, conventions and meetings

    total $39,454 · program services $30,272 · management and general $6,757 · fundraising $2,425

  • 22 · Depreciation, depletion and amortization

    total $8,723 · program services $5,747 · management and general $2,614 · fundraising $362

  • 23 · Insurance

    total $6,767 · program services $4,457 · management and general $2,029 · fundraising $281

  • 24a · Other expenses: Programmatic expenses

    total $165,184 · program services $165,184

  • 24b · Other expenses: Dues/subscriptions

    total $700 · program services $461 · management and general $210 · fundraising $29

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $746,197 · end of year $584,012

  • 2 · Savings and temporary cash investments

    beginning of year $705,668 · end of year $261,325

  • 3 · Pledges and grants receivable

    beginning of year $577,601 · end of year $668,082

  • 4 · Accounts receivable

    beginning of year $178,828 · end of year $176,981

  • 9 · Prepaid expenses and deferred charges

    beginning of year $43,359 · end of year $33,030

  • 10a · Land, buildings and equipment: cost or other basis

    $51,860

  • 10b · Land, buildings and equipment: accumulated depreciation

    $41,984

  • 10c · Land, buildings and equipment, net

    beginning of year $14,612 · end of year $9,876

  • 11 · Investments: publicly traded securities

    beginning of year $1,767,665 · end of year $2,151,060

  • 17 · Accounts payable and accrued expenses

    beginning of year $120,663 · end of year $161,358

  • 19 · Deferred revenue

    beginning of year $78,265 · end of year $80,228

  • 27 · Net assets without donor restrictions

    beginning of year $2,477,351 · end of year $2,740,607

  • 28 · Net assets with donor restrictions

    beginning of year $1,357,651 · end of year $902,173

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

To provide consulting services to exempt organizations.

  • Consulting - 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.

    Expenses $1,791,480 · Grants $2,000 · Revenue $1,358,836

  • The Prefiguring Futures Lab - The Prefiguring Futures Lab is a generator for power with and power within (and appropriate uses of power over)--for the be-how and know-how of advancing liberatory transformation. Rooted in the elements of liberatory transformation, it provides experiences, experiments, and practice--as well as some resources and tools--for tending to the being and doing of prefiguring liberation.

    Expenses $327,970

  • Karl Mathiasen Capacity Building Fund - 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. The KM Fund helps social organizations at the national and community level to do what they do better by: (a) strengthening their clarity of purpose, (b) defining the most effective strategies to meet new challenges, and (c) structuring themselves more powerfully to make a difference.

    Expenses $5,000

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Zulayka Santiago

    Co-Chair

    Total calculated
    $0
    Hours/week
    1

  • Marissa Tirona

    Co-Chair

    Total calculated
    $0
    Hours/week
    1

  • David Greene

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Ananda Valenzuela

    Member

    Total calculated
    $0
    Hours/week
    1

  • Damon Azali-Rojas

    Member

    Total calculated
    $0
    Hours/week
    1

  • Stephanie Gutierrez

    Member

    Total calculated
    $0
    Hours/week
    1

  • Tisch Tchume

    Member

    Total calculated
    $0
    Hours/week
    1

  • Sage Crump

    Member

    Total calculated
    $0
    Hours/week
    1

  • Jen Willsea

    Member

    Total calculated
    $0
    Hours/week
    1

  • Mark Leach

    Former Co-Director, Senior Consultant

    Total calculated
    $80,952
    From this org
    $76,675
    From related orgs
    $0
    Other
    $4,277
    Hours/week
    25

  • Elissa Sloan Perry

    Former Co-Director, Director Prefiguring Futures

    Total calculated
    $189,386
    From this org
    $160,040
    From related orgs
    $0
    Other
    $29,346
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,040
    Bonus
    $0
    Other
    $2,000
    Deferred
    $8,002
    Nontaxable benefits
    $21,344
    Filer's total
    $189,386

  • Delia Allen O'Brien

    CoWeaver, Director of Finance and Operation

    Total calculated
    $138,750
    From this org
    $120,195
    From related orgs
    $0
    Other
    $18,555
    Hours/week
    40

  • Natalie Bamdad

    CoWeaver, Senior Consultant

    Total calculated
    $116,727
    From this org
    $104,528
    From related orgs
    $0
    Other
    $12,199
    Hours/week
    40

  • Natasha Winegar

    Coweaver, Director of Learning & Narrative Strateg

    Total calculated
    $112,132
    From this org
    $107,554
    From related orgs
    $0
    Other
    $4,578
    Hours/week
    40

  • Aja Duncan

    Senior Consultant

    Total calculated
    $172,615
    From this org
    $151,583
    From related orgs
    $0
    Other
    $21,032
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,083
    Bonus
    $6,500
    Other
    $0
    Deferred
    $7,579
    Nontaxable benefits
    $13,453
    Filer's total
    $172,615

  • Tamitha Walker-Mckinnis

    Senior Consultant

    Total calculated
    $138,829
    From this org
    $122,990
    From related orgs
    $0
    Other
    $15,839
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
11 April 2025
IRS schema version
2023v6.0
Source object
202541019349301409

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