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San Diego Early Music Society

EIN 33-0012984 · San Diego, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceWeak21 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The San Diego Early Music Society (SDEMS) fosters the appreciation and performance of early music (music of the Medieval, Renaissance, and Baroque periods) in the greater San Diego area through concert presentations. SDEMS seeks to diversify and enhance cultural life in our community by presenting outstanding concerts by internationally recognized musicians. Early music is an important branch of the Western cultural tradition that is underserved by mainstream musical organizations in San Diego. SDEMS performances often feature the use of musical instruments and performance practices appropriate to the period in which the music was composed.

Income
$273,865
Spending
$233,503
Spent on programs
73%
Reserves
33.6 months of spending
Largest source of income
donations and private grants, 55%
Employees
4
Volunteers
6
Highest pay
$12,656, executive dir.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 85 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 33.6 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 15% of income.

  • Income trend

    0 of 15

    Income fell 45% on the year before.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 21 out of 100.

  • Independent board

    5 of 25

    0 of 7 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $170,663 spent. The San Diego Early Music Society fosters the appreciation of music written before 1800 in the greater San Diego area through performances and educational outreach. The Society seeks to enhance cultural offerings in San Diego by presenting outstanding concerts by internationally recognized musicians. Early music is an important branch of the Western cultural tradition that is not represented in programming by other musical organizations in San Diego. Performances by San Diego Early Music Society guest artists feature musical instruments and performance practices appropriate to the period in which the music was composed; these instruments are always a focal point of early music performances.During the 2024-2025 season, the Society presented seven Main Series concerts featuring international artists, and three Solo Series showcasing one soloist from the US and two international artists. The Society also hosted multiple outreach events in cities across the county, serving dozens of community members and students and employing local and visiting artists. These events were free and open to the public, and set up in collaboration with colleges, churches, and other local arts organizations. This season, the Society hosted the third annual San Diego Early Music Showcase and the second Early Music Sing-Along. These one-day events were free to the public and generated a lot of interest and attention among new patrons.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1984.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.