Civic Intelligence

Moonlight Cultural Foundation Formerly the Vista Foundation

990 • Fiscal year 2022 • EIN 23-7359530

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 03, 2023

Organization Profilewww.moonlightfoundation.com
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

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

91st percentile

57%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$105,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

97th percentile

214%

Faster asset growth than 97% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

88th percentile

78%

Faster revenue growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$2,485,333

Up $1,693,269 (+214%) from 2021

Net Assets

Up

$2,480,888

Up $1,688,824 (+213%) from 2021

Liabilities

Up

$4,445

Up $4,445 from 2021

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin91st percentile

Revenue

Up

$2,729,835

Up $1,196,291 (+78%) from 2021

Expenses

Down

$1,162,873

Down $261,982 (-18%) from 2021

Net Income

Up

$1,566,962

Up $1,458,273 (+1342%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

2022

Assets$2,485,333
Liabilities$4,445
Net Assets$2,480,888
Open 2022 Filing

Operations Trend

Revenue Growth88th percentile

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

2022

Revenue$2,729,835
Expenses$1,162,873
Net Income$1,566,962
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 3, 2023
Return Version
2022v5.0
Gross Receipts
$2,929,144
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
Savings and Temporary Cash Investments$305,220$1,923,980▲ $1,618,760
Cash and Non-Interest-Bearing Accounts$486,844$467,233▼ $19,611
Pledges and Grants Receivable-$83,790-
Prepaid Expenses and Deferred Charges-$10,330-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$792,064$2,485,333▲ $1,693,269
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$4,445-
Total Liabilities$0$4,445▲ $4,445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$792,064$2,480,888▲ $1,688,824
Total Net Assets Fund Balance$792,064$2,480,888▲ $1,688,824
Total Liabilities and Net Assets / Fund Balance$792,064$2,485,333▲ $1,693,269
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer BradfordExec DirectorFT$105,000$105,000

Board Members and Trustees

NameTitle
Carrie FosterPresident
Dave CowlesVice President
Bill BirnieDirector
Brian OsunaDirector
John-paul NavaDirector
Laura McdonaldDirector
Margo CobianDirector
Nancy ChenDirector
Rita GeldertDirector
Ryan ColemanDirector
Wesley McdonoughDirector
R Kent LeitholdSecretary
Lee CovellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,089,651
Program Service Revenue
$484,499
Investment Income
$56
Other Revenue
$155,629
All Other Contributions
$1,814,537
Change in Net Assets
$1,566,962

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$152,143Fair Market Value (FMV)
Total Noncash Contributions$152,143-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,729,835
Revenue Not Reported on Form 990
$283,099
Total Revenue per Audited Statements
$3,012,934
Total Revenue per Form 990
$2,729,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$480,870
Grants and Similar Amounts Paid$375,000
Salaries, Compensation, and Employee Benefits$307,003
Total Fundraising Expense$162,129
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$375,000--$375,000
Other Salaries and Wages$135,955$7,662$29,171$172,788
Advertising$125,079--$125,079
Current Officers, Directors, Trustees, and Key Employees$25,200$15,750$64,050$105,000
All Other Expenses$2,869$11,723$16,130$30,722
Payroll Taxes$6,479$4,049$15,924$26,452
Other Expenses$117,269-$10,748$10,748
Insurance$2,300$7,136-$9,436
Office Expenses$1,500$7,097-$8,597
Fees for Services Accounting-$3,550-$3,550
Other Employee Benefits$829-$1,934$2,763
Total Functional Expenses$943,777$56,967$162,129$1,162,873

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,356,297
Total Expenses per Form 990$1,162,873
Expenses per Audited Statements$1,152,543
Expenses Not Reported on Form 990$203,754
Expenses Not Reported on Financial Statements$10,330
Other Expense Adjustments$10,330
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of VistaVista, CA-Support Moonlight Stage Productions$375,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$248,431
Fundraising Direct Expenses$183,613
Gaming Gross Income$96,267
Gaming Direct Expenses$5,628
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
New York City Trip$152,547$104,118$116,513$-12,395
Royal Ball Gala$233,608$51,036$7,544$43,492
Total Events$479,432$248,431$183,613$64,818
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Section A, Line 1A

“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, Section A, Line 2

“Bill birnie and carrie foster are officers/employees for the same company.”

Form 990, Part VI, Section B, Line 11B

“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, Section B, Line 12C

“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, Section B, Line 15A

“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, Section B, Line 15B

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

Form 990, Part VI, Section C, Line 19

“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
President
Signed
2023-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Bradford
Formed
1974
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
45
Volunteers
250

Preparer

Firm
Magnus Blue LLP
Address
100 E San Marcos Blvd Ste 100, San Marcos, CA 92069
Preparer
Jessica M Dorsett
Phone
7605999900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Accrual to cash adjustment = $89675”

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Fundraising events direct expenses $183613 gaming activities direct expenses $5628 inventory cost of goods sold $10068 accrual to cash-contributions receivable $83790”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising events direct expenses $183613 gaming activities direct expenses $5628 inventory cost of goods sold $10068 accrual to cash - accrued expenses $4445”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Accrual to cash - prepaid expenses $10330”

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
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IRS990/OtherExpensesGrp/Desc2OTHER EVENT EXPENSE
IRS990/OtherExpensesGrp/Desc3DONOR RECOGNITION AND BENEFITS
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IRS990/OtherExpensesGrp/FundraisingAmt110748
IRS990/OtherExpensesGrp/ProgramServicesAmt0151297
IRS990/OtherExpensesGrp/ProgramServicesAmt1117269
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IRS990/OtherExpensesGrp/TotalAmt1117269
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IRS990/OtherExpensesGrp/TotalAmt310748
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt015924
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04049
IRS990/PayrollTaxesGrp/ProgramServicesAmt06479
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0JENNIFER BRADFORD
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0COMMUNITY OUTREACH
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE MOONLIGHT YOUTH THEATRE, A DIVISION OF THE MOONLIGHT CULTURAL FOUNDATION, PROMOTES EDUCATION IN THEATRE ARTS FOR YOUTH, PROVIDING A VEHICLE FOR PERFORMANCE INCLUDING READERS' THEATRE, VARIETY SHOWS, MUSICALS AND RECITALS AND UTILIZING COMMUNITY RESOURCES. THE BOARD OF DIRECTORS HAS DESIGNATED $675,000 OF ITS NET ASSETS WITHOUT DONOR RESTRICTIONS FOR THE MOONLIGHT YOUTH THEATER AS OF DECEMBER 31, 2022.
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYInvestmentIncomeAmt0673
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IRS990/PYOtherRevenueAmt0305594
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IRS990/PYRevenuesLessExpensesAmt0108689
IRS990/PYSalariesCompEmpBnftPaidAmt0197641
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,485,333
Liabilities
$4,445
Net assets
$2,480,888
Revenue
$2,729,835
Expenses
$1,162,873
Net income
$1,566,962
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.92$0.03$2.89$2.12$2.08$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.90$0.05$2.85$2.37$2.01$0.37
2022Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.48$2.73$1.16$1.57
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$1.53$1.42$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.05$0.68$0.92$0.92$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.91$0.94$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.93$0.73$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.89$0.76$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.38$0.79$0.76$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$1.02$0.90$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.90$0.79$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.93$0.88$0.05