Civic Intelligence

Halfmoon Education Inc

EIN 45-5550808 • 501(c)3 • Eau Claire, WI

Profile

Halfmoon education, inc. Is committed to develop and conduct high-quality, timely, and affordable continuing education seminars taught by respected professionals who possess expertise in the subject matter they present.

5828 Arndt LaneEau Claire, WI 54701

halfmoonseminars.com

Siviq Scores

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

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

68th percentile

16%

Higher net margin than 68% 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

95th percentile

102%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

68th percentile

20%

Faster revenue growth than 68% of similar nonprofits.

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

Assets

Down

$902,983

Down $108,377 (-11%) from 2023

Liabilities

Up

$261,209

Up $87,518 (+50%) from 2023

Net Assets

Down

$641,774

Down $195,895 (-23%) from 2023

Revenue

Down

$2,815,923

Down $371,149 (-12%) from 2023

Expenses

Up

$3,011,818

Up $325,246 (+12%) from 2023

Net Income

Down

-$195,895

Down $696,395 (-139%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $193,686Liabilities 2013: $402,896Net Assets 2013: -$209,2102013Assets 2014: $203,774Liabilities 2014: $321,503Net Assets 2014: -$117,7292014Assets 2015: $305,411Liabilities 2015: $336,542Net Assets 2015: -$31,1312015Assets 2016: $608,863Liabilities 2016: $242,794Net Assets 2016: $366,0692016Assets 2017: $556,982Liabilities 2017: $308,491Net Assets 2017: $248,4912017Assets 2018: $761,400Liabilities 2018: $261,209Net Assets 2018: $500,1912018Assets 2019: $558,870Liabilities 2019: $264,327Net Assets 2019: $294,5432019Assets 2020: $492,160Liabilities 2020: $546,237Net Assets 2020: -$54,0772020Assets 2021: $644,041Liabilities 2021: $424,981Net Assets 2021: $219,0602021Assets 2022: $501,691Liabilities 2022: $164,521Net Assets 2022: $337,1702022Assets 2023: $1,011,360Liabilities 2023: $173,691Net Assets 2023: $837,6692023Assets 2024: $902,983Liabilities 2024: $261,209Net Assets 2024: $641,7742024

Highlighted filing

2024

Assets$902,983
Liabilities$261,209
Net Assets$641,774

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $2,199,8102013Revenue 2014: $2,786,974Expenses 2014: $2,695,493Net Income 2014: $91,4812014Revenue 2015: $3,316,193Expenses 2015: $3,229,595Net Income 2015: $86,5982015Revenue 2016: $3,942,358Expenses 2016: $3,567,158Net Income 2016: $375,2002016Revenue 2017: $3,798,541Expenses 2017: $3,916,119Net Income 2017: -$117,5782017Revenue 2018: $4,261,695Expenses 2018: $4,009,992Net Income 2018: $251,7032018Revenue 2019: $4,338,233Expenses 2019: $4,543,881Net Income 2019: -$205,6482019Revenue 2020: $3,697,716Expenses 2020: $4,046,336Net Income 2020: -$348,6202020Revenue 2021: $2,942,271Expenses 2021: $2,670,515Net Income 2021: $271,7562021Revenue 2022: $2,659,957Expenses 2022: $2,541,847Net Income 2022: $118,1102022Revenue 2023: $3,187,072Expenses 2023: $2,686,572Net Income 2023: $500,5002023Revenue 2024: $2,815,923Expenses 2024: $3,011,818Net Income 2024: -$195,8952024

Highlighted filing

2024

Revenue$2,815,923
Expenses$3,011,818
Net Income-$195,895

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$2,815,923
Mission and Program Overview

Mission

Halfmoon education, inc. Is committed to develop and conduct high-quality, timely, and affordable continuing education seminars taught by respected professionals who possess expertise in the subject matter they present.

Halfmoon education is committed to develop and conduct high-quality,timely, and affordable continuing education seminars taught by respected professionalswho possess expertise in the subject matter they present.halfmoon education is committed to provide the finest customer service possible.each customer and potential customer is important to the success of halfmooneducation. The needs and concerns of each are handled promptly, courteously, andsatisfactorily.halfmoon education is committed to provide financial assistance, to the best of itsability, to students, retirees, and those in need so they can have access to continuingeducation activities that will academically or professionally enrich them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$837,669$641,774▼ $195,895
Savings and Temporary Cash Investments$742,911$495,274▼ $247,637
Land, Buildings, and Equipment, Net$193,774$339,567▲ $145,793
Prepaid Expenses and Deferred Charges$46,728$44,925▼ $1,803
Cash and Non-Interest-Bearing Accounts$27,947$23,217▼ $4,730
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,011,360$902,983▼ $108,377
Liabilities
Accounts Payable and Accrued Expenses$57,286$210,450▲ $153,164
Deferred Revenue$116,405$50,759▼ $65,646
Total Liabilities$173,691$261,209▲ $87,518
Net Assets / Fund Balance
Total Net Assets Fund Balance$837,669$641,774▼ $195,895
Total Liabilities and Net Assets / Fund Balance$1,011,360$902,983▼ $108,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,793$292,027$346,820
Other Land Buildings$226,491$68,408$294,899
Buildings$58,283$8,673$66,956
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth a FeilPresidentFT$118,107$13,558$131,665
Todd ChapinSecretaryFT$104,391$3,119$107,510
Frank ChapmanVice PresidentFT$50,730$8,875$59,605
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,786,560
Investment Income
$29,363
Other Revenue
$0
Change in Net Assets
$-195,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,615,564
Other Expenses$1,396,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$987,884$69,324-$1,057,208
Current Officers, Directors, Trustees, and Key Employees$137,447$135,781-$273,228
Other Employee Benefits$155,173--$155,173
Occupancy$66,821$66,821-$133,642
Payroll Taxes$89,662$10,191-$99,853
Depreciation Depletion$94,103--$94,103
Pension Plan Contributions$30,102--$30,102
Information Technology$29,482--$29,482
All Other Expenses$11,268$1,513-$12,781
Office Expenses$3,958$3,238-$7,196
Other Expenses$5,036--$5,036
Travel$2,890--$2,890
Advertising$2,126--$2,126
Fees for Services Accounting$647$647-$1,294
Total Functional Expenses$2,724,303$287,515$0$3,011,818
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-The President Is the Owner of Lagan LLCTHE ORGANIZATION LEASES REAL ESTATE FROM LAGAN LLC. IN THE FISCAL YEAR ENDED 6/30/24 RENT TOTALING $81,000 WAS PAID.No$81,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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 2

The president and vice president are married.

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

The board of directors reviews and approves the form 990 before filing.

Form 990, Part VI, Section C, Line 19

Upon request and via guidestar.org

Filing and Contact Details

Filer

Filer Name
Halfmoon Education Inc
EIN
45-5550808
Phone
7158355900
Address
5828 ARNDT LANE, EAU CLAIRE, WI 54701

Signing Officer

Name
Elizabeth Feil
Title
President
Phone
7158355900
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Feil
Formed
2012
Legal Domicile
Wi
Voting Board Members
3
Independent Board Members
0
Employees
37
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
3402 OAKWOOD MALL DRIVE SUITE 100, EAU CLAIRE, WI 54701-7672
Preparer
Victoria Chido
Phone
7158521100
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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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IRS990ScheduleA/PublicSupportCY509Pct00.99640
IRS990ScheduleA/PublicSupportPY509Pct00.99850
IRS990ScheduleA/PublicSupportTotal509Amt015255354
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02786560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03165534
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02659518
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02948744
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03694998
IRS990ScheduleA/Total509Grp/TotalAmt015255354
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02815923
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03187072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02659957
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02949255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03697716
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015309923
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt058283
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08673
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt066956
IRS990ScheduleD/EquipmentGrp/BookValueAmt054793
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0292027
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0346820
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0226491
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt068408
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0294899
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0339567
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0LAGAN LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0THE PRESIDENT IS THE OWNER OF LAGAN LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt081000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION LEASES REAL ESTATE FROM LAGAN LLC. IN THE FISCAL YEAR ENDED 6/30/24 RENT TOTALING $81,000 WAS PAID.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND VICE PRESIDENT ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST AND VIA GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01011360
IRS990/TotalAssetsEOYAmt0902983
IRS990/TotalAssetsGrp/BOYAmt01011360
IRS990/TotalAssetsGrp/EOYAmt0902983
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0287515
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02724303
IRS990/TotalFunctionalExpensesGrp/TotalAmt03011818
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0173691
IRS990/TotalLiabilitiesEOYAmt0261209
IRS990/TotalLiabilitiesGrp/BOYAmt0173691
IRS990/TotalLiabilitiesGrp/EOYAmt0261209
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0837669
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641774
IRS990/TotalOtherCompensationAmt025552
IRS990/TotalProgramServiceExpensesAmt02724303
IRS990/TotalProgramServiceRevenueAmt02786560
IRS990/TotalReportableCompFromOrgAmt0273228
IRS990/TotalRevenueGrp/ExclusionAmt029363
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02786560
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02815923
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01011360
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0902983
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02890
IRS990/TravelGrp/TotalAmt02890
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05828 ARNDT LANE
IRS990/USAddress/CityNm0EAU CLAIRE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054701
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HALFMOONSEMINARS.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH FEIL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07158355900
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HALFMOON EDUCATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HALF
ReturnHeader/Filer/EIN0455550808
ReturnHeader/Filer/PhoneNum07158355900
ReturnHeader/Filer/USAddress/AddressLine1Txt05828 ARNDT LANE
ReturnHeader/Filer/USAddress/CityNm0EAU CLAIRE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03402 OAKWOOD MALL DRIVE SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAU CLAIRE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0547017672
ReturnHeader/PreparerPersonGrp/PhoneNum07158521100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VICTORIA CHIDO
ReturnHeader/ReturnTs02025-02-07T08:50:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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