Civic Intelligence

Moonstone Inc

EIN 22-2458041 • 501(c)3 • Philadelphia, PA

Profile

Moonstone preschool offers a caring and stimulating environment, which aims to foster the children's educational strengths, promote positive self- expression, and facilitate the growth of free, inquisitive, independent, diverse, and cooperative minds through art.

750 South 11th StreetPhiladelphia, PA 19147

www.moonstonepreschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.39x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

51st percentile

4.9%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

52%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$1,471,425

Up $8,729 (+0.6%) from 2023

Liabilities

Down

$473,783

Down $48,881 (-9.4%) from 2023

Net Assets

Up

$997,642

Up $57,610 (+6.1%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin51st percentile

Revenue

Up

$1,372,941

Up $30,760 (+2.3%) from 2023

Expenses

Up

$1,322,114

Up $46,030 (+3.6%) from 2023

Net Income

Down

$50,827

Down $15,270 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $655,564Liabilities 2011: $518,225Net Assets 2011: $137,3392011Assets 2012: $642,096Liabilities 2012: $482,870Net Assets 2012: $159,2262012Assets 2013: $631,662Liabilities 2013: $466,643Net Assets 2013: $165,0192013Assets 2014: $652,445Liabilities 2014: $446,411Net Assets 2014: $206,0342014Assets 2015: $700,726Liabilities 2015: $479,678Net Assets 2015: $221,0482015Assets 2016: $728,367Liabilities 2016: $467,557Net Assets 2016: $260,8102016Assets 2017: $672,849Liabilities 2017: $428,759Net Assets 2017: $244,0902017Assets 2018: $720,976Liabilities 2018: $416,285Net Assets 2018: $304,6912018Assets 2019: $677,547Liabilities 2019: $370,426Net Assets 2019: $307,1212019Assets 2020: $513,045Liabilities 2020: $312,299Net Assets 2020: $200,7462020Assets 2021: $701,887Liabilities 2021: $472,499Net Assets 2021: $229,3882021Assets 2022: $964,589Liabilities 2022: $89,246Net Assets 2022: $875,3432022Assets 2023: $1,462,696Liabilities 2023: $522,664Net Assets 2023: $940,0322023Assets 2024: $1,471,425Liabilities 2024: $473,783Net Assets 2024: $997,6422024

Highlighted filing

2024

Assets$1,471,425
Liabilities$473,783
Net Assets$997,642
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,109,988Expenses 2011: $1,112,372Net Income 2011: -$2,3842011Revenue 2012: $1,153,281Expenses 2012: $1,131,394Net Income 2012: $21,8872012Revenue 2013: $1,026,950Expenses 2013: $1,021,157Net Income 2013: $5,7932013Revenue 2014: $1,067,668Expenses 2014: $1,026,653Net Income 2014: $41,0152014Revenue 2015: $1,119,666Expenses 2015: $1,104,652Net Income 2015: $15,0142015Revenue 2016: $1,157,845Expenses 2016: $1,118,083Net Income 2016: $39,7622016Revenue 2017: $1,223,702Expenses 2017: $1,240,422Net Income 2017: -$16,7202017Revenue 2018: $1,337,155Expenses 2018: $1,276,554Net Income 2018: $60,6012018Revenue 2019: $1,309,505Expenses 2019: $1,307,075Net Income 2019: $2,4302019Revenue 2020: $1,139,466Expenses 2020: $1,245,841Net Income 2020: -$106,3752020Revenue 2021: $1,085,790Expenses 2021: $1,057,148Net Income 2021: $28,6422021Revenue 2022: $1,798,698Expenses 2022: $1,152,743Net Income 2022: $645,9552022Revenue 2023: $1,342,181Expenses 2023: $1,276,084Net Income 2023: $66,0972023Revenue 2024: $1,372,941Expenses 2024: $1,322,114Net Income 2024: $50,8272024

Highlighted filing

2024

Revenue$1,372,941
Expenses$1,322,114
Net Income$50,827
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,471,425
Liabilities
$473,783
Net assets
$997,642
Revenue
$1,372,941
Expenses
$1,322,114
Net income
$50,827
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.47$1.00$1.37$1.32$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.46$0.52$0.94$1.34$1.28$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.09$0.88$1.80$1.15$0.65
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.47$0.23$1.09$1.06$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.31$0.20$1.14$1.25$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.37$0.31$1.31$1.31$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.42$0.30$1.34$1.28$0.06
2017Summary only. Only limited summary data is available for this year.$0.67$0.43$0.24$1.22$1.24$0.02
2016Summary only. Only limited summary data is available for this year.$0.73$0.47$0.26$1.16$1.12$0.04
2015Summary only. Only limited summary data is available for this year.$0.70$0.48$0.22$1.12$1.10$0.02
2014Summary only. Only limited summary data is available for this year.$0.65$0.45$0.21$1.07$1.03$0.04
2013Summary only. Only limited summary data is available for this year.$0.63$0.47$0.17$1.03$1.02$0.01
2012Summary only. Only limited summary data is available for this year.$0.64$0.48$0.16$1.15$1.13$0.02
2011Summary only. Only limited summary data is available for this year.$0.66$0.52$0.14$1.11$1.11$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 16, 2024
Return Version
2023v6.0
Gross Receipts
$1,388,069
Mission and Program Overview

Mission

See attached narrative.

The mission of moonstone preschool is to stimulate creativity, cognitive development and affective learning. Moonstone focuses on creating a culture of learning while using a humanistic, inspiring, and playful approach to learning.moonstone focuses on childrens' strengths, promoting positive self expression, and the growth of free inquisitive, independent, diverse, and cooperative minds. Moonstone believes in education through the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$373,808$495,145▲ $121,337
Cash and Non-Interest-Bearing Accounts$437,520$385,519▼ $52,001
Land, Buildings, and Equipment, Net$127,437$111,565▼ $15,872
Savings and Temporary Cash Investments$100,001$103,846▲ $3,845
Prepaid Expenses and Deferred Charges$16,590$24,120▲ $7,530
Accounts Receivable$4,394$590▼ $3,804
Total Assets$1,462,696$1,471,425▲ $8,729
Other Assets Total$402,946$350,640▼ $52,306
Liabilities
Other Liabilities$484,528$459,159▼ $25,369
Accounts Payable and Accrued Expenses$30,653$13,464▼ $17,189
Deferred Revenue$7,483$1,160▼ $6,323
Total Liabilities$522,664$473,783▼ $48,881
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$940,032$997,642▲ $57,610
Total Net Assets Fund Balance$940,032$997,642▲ $57,610
Total Liabilities and Net Assets / Fund Balance$1,462,696$1,471,425▲ $8,729

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$106,659$345,698$452,357
Equipment$4,906$92,530$97,436
Other Assets Org$7,752--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Shannon RoscoeExecutive DiFT$83,549$83,549

Board Members and Trustees

NameTitle
Kimberly CarterPresident
Adrienne Wallace-chewBoard Member
Erin KavanaghBoard Member
Nemo NemethBoard Member
Ray GarmanBoard Member
Savannah NashBoard Member
Stephanie VogelBoard Member
Brittany WilsonSecretary
Ian SwedishTreasurer
Corinne MilitelloVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,341
Program Service Revenue
$1,293,388
Investment Income
$1,308
Other Revenue
$74,904
All Other Contributions
$3,341
Change in Net Assets
$50,827

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,372,941
Revenue Not Reported on Form 990
$21,911
Total Revenue per Audited Statements
$1,394,852
Total Revenue per Form 990
$1,372,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,008,027
Other Expenses$314,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$798,184$60,079-$858,263
Occupancy$124,939$26,112-$151,051
Current Officers, Directors, Trustees, and Key Employees$77,701$5,848-$83,549
Payroll Taxes$61,580$4,635-$66,215
Insurance$30,655$2,307-$32,962
Fees for Services Accounting$1,406$26,718-$28,124
Office Expenses$3,341$22,356-$25,697
Depreciation Depletion$21,364$1,608-$22,972
Other Expenses$7,400$1,624-$9,024
Total Functional Expenses$1,168,586$153,528$0$1,322,114

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,337,242
Expenses per Audited Statements$1,322,114
Total Expenses per Form 990$1,322,114
Expenses Not Reported on Form 990$15,128
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,309
Fundraising Direct Expenses$15,128
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$59,309$59,309$15,128$44,181
Total Events$59,309$59,309$15,128$44,181
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$342,888
Advance Deposits$116,271
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 is disitributed first to the finance committee and then, after approval by the finance committee, to the full board for approval.”

Form 990, Page 6, Part VI, Line 19

“These documents are available upon request, on guidestar, and through the pennsylvania cultural data project.”

Filing and Contact Details

Filer

Filer Name
Moonstone Inc
EIN
22-2458041
Phone
2155749157
Address
750 SOUTH 11TH STREET, PHILADELPHIA, PA 19147

Signing Officer

Name
Ian Swedish
Title
Treasurer
Phone
2155749157
Signed
2024-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Roscoe
Formed
1983
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
10
Employees
23
Volunteers
15

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Ryan Dowdell CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Moonstone preschool offers a caring and stimulating environment, which aims to foster the children's educational strengths, promote positive self- expression, and facilitate the growth of free, inquisitive, independent, diverse, and cooperative minds through art.”

Form 990, Part XI, Line 9

“Fundraising 15,128 fundraising -15,128”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a not-for-profit school that is exempt from income taxes under section 501 (c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation. Fasb asc 740-10-65-1 requires financial statement recognition of the impact of a tax position, if that position is more likely than not to be sustained on examination, based on the technical merits of the position. The benefit is calculated as the largest amount that is more than 50 percent likely to be realized upon resolution of the benefit. The organization has evaluated its tax positions and believes all could be sustained upon examination. With few exceptions, the organization is no longer subject to income tax examinations by federal authorities for years before 2021.”

Schedule D, Page 4, Part XI, Line 2D

“FUNDRAISING 15,128”

Schedule D, Page 4, Part XII, Line 2D

“FUNDRAISING 15,128”

Raw XML AppendixShowing 400 of 438 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT SCHOOL THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2021.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING 15,128
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOONSTONE PRESCHOOL OFFERS A CARING AND STIMULATING ENVIRONMENT, WHICH AIMS TO FOSTER THE CHILDREN'S EDUCATIONAL STRENGTHS, PROMOTE POSITIVE SELF- EXPRESSION, AND FACILITATE THE GROWTH OF FREE, INQUISITIVE, INDEPENDENT, DIVERSE, AND COOPERATIVE MINDS THROUGH ART.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS DISITRIBUTED FIRST TO THE FINANCE COMMITTEE AND THEN, AFTER APPROVAL BY THE FINANCE COMMITTEE, TO THE FULL BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THESE DOCUMENTS ARE AVAILABLE UPON REQUEST, ON GUIDESTAR, AND THROUGH THE PENNSYLVANIA CULTURAL DATA PROJECT.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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