Civic Intelligence

Moonlight Cultural Foundation Formerly the Vista Foundation

990 • Fiscal year 2019 • EIN 23-7359530

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

PO Box 2497Vista, CA 92085

(760) 630-7650

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

30th percentile

-3.5%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$75,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

21st percentile

-4.3%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-1.9%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$687,132

Down $31,035 (-4.3%) from 2018

Net Assets

Down

$685,755

Down $32,306 (-4.5%) from 2018

Liabilities

Up

$1,377

Up $1,271 (+1199%) from 2018

Revenue

Down

$911,831

Down $17,435 (-1.9%) from 2018

Expenses

Up

$944,137

Up $217,910 (+30%) from 2018

Net Income

Down

-$32,306

Down $235,345 (-116%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2013: $134,313Liabilities 2013: $0Net Assets 2013: $134,3132013Assets 2014: $248,859Liabilities 2014: $0Net Assets 2014: $248,8592014Assets 2015: $362,063Liabilities 2015: $0Net Assets 2015: $362,0632015Assets 2016: $387,081Liabilities 2016: $2,092Net Assets 2016: $384,9892016Assets 2017: $517,332Liabilities 2017: $2,310Net Assets 2017: $515,0222017Assets 2018: $718,167Liabilities 2018: $106Net Assets 2018: $718,0612018Assets 2019: $687,132Liabilities 2019: $1,377Net Assets 2019: $685,7552019Assets 2020: $738,180Liabilities 2020: $54,805Net Assets 2020: $683,3752020Assets 2021: $792,064Liabilities 2021: $0Net Assets 2021: $792,0642021Assets 2022: $2,485,333Liabilities 2022: $4,445Net Assets 2022: $2,480,8882022Assets 2023: $2,901,393Liabilities 2023: $51,369Net Assets 2023: $2,850,0242023Assets 2024: $2,921,743Liabilities 2024: $32,335Net Assets 2024: $2,889,4082024

Highlighted filing

2019

Assets$687,132
Liabilities$1,377
Net Assets$685,755

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $926,680Expenses 2013: $877,372Net Income 2013: $49,3082013Revenue 2014: $900,871Expenses 2014: $786,325Net Income 2014: $114,5462014Revenue 2015: $1,018,433Expenses 2015: $904,473Net Income 2015: $113,9602015Revenue 2016: $786,227Expenses 2016: $763,301Net Income 2016: $22,9262016Revenue 2017: $893,547Expenses 2017: $763,514Net Income 2017: $130,0332017Revenue 2018: $929,266Expenses 2018: $726,227Net Income 2018: $203,0392018Revenue 2019: $911,831Expenses 2019: $944,137Net Income 2019: -$32,3062019Revenue 2020: $916,511Expenses 2020: $918,891Net Income 2020: -$2,3802020Revenue 2021: $1,533,544Expenses 2021: $1,424,855Net Income 2021: $108,6892021Revenue 2022: $2,729,835Expenses 2022: $1,162,873Net Income 2022: $1,566,9622022Revenue 2023: $2,374,691Expenses 2023: $2,005,555Net Income 2023: $369,1362023Revenue 2024: $2,122,135Expenses 2024: $2,082,751Net Income 2024: $39,3842024

Highlighted filing

2019

Revenue$911,831
Expenses$944,137
Net Income-$32,306
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$1,102,395
Mission and Program Overview

Mission

An organization of passionate volunteers dedicated to sharing, supporting and enhancing the theatrical experience in san diego north county.

Support of the arts and recreation in the local community. Emphasis is placed on supporting the City of Vista.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$718,061$685,755▼ $32,306
Cash and Non-Interest-Bearing Accounts$375,818$390,341▲ $14,523
Savings and Temporary Cash Investments$337,583$289,985▼ $47,598
Land, Buildings, and Equipment, Net$2,001$666▼ $1,335
Accounts Receivable$265$0▼ $265
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$718,167$687,132▼ $31,035
Other Assets Total$2,500$6,140▲ $3,640
Liabilities
Other Liabilities$106$1,377▲ $1,271
Total Liabilities$106$1,377▲ $1,271
Net Assets / Fund Balance
Total Net Assets Fund Balance$718,061$685,755▼ $32,306
Total Liabilities and Net Assets / Fund Balance$718,167$687,132▼ $31,035

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$666$26,999$27,665
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer BradfordExec DirectorFT$75,000$75,000

Board Members and Trustees

NameTitle
Jeff PashbyPresident
Dave CowlesVice President
Angel Mason BroadusDirector
Angie FrazierDirector
Bill BirnieDirector
Carlton LundDirector
Christine WhittenDirector
Kent LeitholdDirector
Mary Lou MontulliDirector
Robbie Calderon-haasDirector
Ryan ColemanDirector
Wesley McdonoughDirector
Kathy NaylorSecretary
Lee CovellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$534,965
Program Service Revenue
$156,025
Investment Income
$7,247
Other Revenue
$213,594
All Other Contributions
$490,730
Change in Net Assets
$-32,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$515,228
Other Expenses$258,204
Salaries, Compensation, and Employee Benefits$170,705
Total Fundraising Expense$97,226
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$515,228--$515,228
Other Salaries and Wages$21,904$26,436$27,192$75,532
Current Officers, Directors, Trustees, and Key Employees$7,500$42,000$25,500$75,000
All Other Expenses$5,510$20,308$11,038$36,856
Payroll Taxes$3,174$7,387$5,688$16,249
Other Expenses$154,311$12,348$9,600$9,600
Fees for Services Other$1,315$3,060$2,356$6,731
Insurance-$6,663-$6,663
Information Technology-$6,009-$6,009
Fees for Services Accounting-$4,192-$4,192
Office Expenses-$4,169-$4,169
Other Employee Benefits$766$1,784$1,374$3,924
Advertising-$689$1,282$1,971
Depreciation Depletion-$1,335-$1,335
Travel-$823-$823
Total Functional Expenses$709,708$137,203$97,226$944,137
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of VistaVista, CA-Support Moonlight Theater$515,228
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$318,503
Fundraising Direct Expenses$170,149
Gaming Gross Income$69,927
Gaming Direct Expenses$12,911
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
New York City Trip$130,214$130,214$97,838$32,376
Gala$121,740$94,255$10,173$84,082
Total Events$358,253$317,818$170,149$147,669
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilites$1,377
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Line 1A: Explanation of Delegated Broad Authority to Committee

Significant changes to the organization, governing documents, board etc. Require a quorum of the board of directors. The board of directors recommends and elects officers to the executive board. There are five officers on the executive board who manage ongoing operations. The board of directors may create any committee or task force it deems advisable.

Form 990, Part VI, Line 11B: Form 990 Review Process

Draft of form 990 is reviewed and approved by all board members. Final filing copy of tax return is forwarded to all board members.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All policies, including the conflict of interest policy, are reviewed at the beginning of the calendar year when inducting new board members.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive committee reviews comparable compensation analysis data on an annual basis and recommends the annual salary of the executive director to the board. The board votes to approve the salary.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All other employee salaries are established and reviewed annually by the executive director using comparable analysis data.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents and reports subject to public disclosure are available upon written request made to the corporate office where such documents are maintained.

Filing and Contact Details

Filer

Filer Name
Moonlight Cultural Foundation
EIN
23-7359530
Phone
7606307650
Address
PO BOX 2497, VISTA, CA 92085

Signing Officer

Name
Carrie Foster
Title
Treasurer
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
6
Volunteers
150

Preparer

Firm
Polito Eppich Associates LLP
Address
100 E San Marcos Blvd 100, San Marcos, CA 92069
Preparer
Jessica M Dorsett
Phone
7605999900
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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