Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Salem Moon Music
EIN 81-2847064 • 501(c)3 • Salem, OR
Profile
The organization provides educational and community services for residents of salem, oregon
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
2.89x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$8,416
Up $3,770 (+81%) from 2023
Liabilities
Flat$24,359
Flat from 2023
Net Assets
Up-$15,943
Up $3,770 (+19%) from 2023
Revenue
Down$26,714
Down $6,187 (-19%) from 2023
Expenses
Down$22,944
Down $11,157 (-33%) from 2023
Net Income
Up$3,770
Up $4,970 (+414%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $8,416
- Liabilities
- $24,359
- Net assets
- -$15,943
- Revenue
- $26,714
- Expenses
- $22,944
- Net income
- $3,770
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 24, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $26,714
Mission and Program Overview
Mission
The organization provides educational and community services for residents of salem, oregon
To operate a non-profit, community focused radio station that enriches the cultural and civic life of the salem area by providing locally produced programming, supporting regional artists and organizations, and fostering public engagement through accessible media.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION BROADCASTS COMMUNITY ORIENTED RADIO PROGRAMMING THAT PROMOTES LOCAL MUSIC, ARTS, AND CULTURAL EVENTS THROUGHOUT THE SALEM REGION. IT PARTNERS WITH LOCAL MUSICIANS, ARTISTS, AND NONPROFITS TO PRODUCE LIVE PERFORMANCES AND HIGHLIGHT COMMUNITY INITIATIVES. THROUGH THESE COLLABORATIONS AND PUBLIC OUTREACH, THE STATION PROVIDES A PLATFORM FOR DIVERSE VOICES AND STRENGTHENS COMMUNITY CONNECTIONS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SEAN MULROONEY | President | PT | $0 | - | - |
| LOIS MULROONEY | Vice Preside | - | $0 | - | - |
| DARREN HOLMQUIST | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Salem Moon Music
- EIN
- 81-2847064
- Phone
- 5035891988
- Address
- 1230 LIBERTY STREET NE, SALEM, OR 97301
Signing Officer
- Name
- Sean Mulrooney
- Title
- President
- Phone
- 5035891988
- Signed
- 2025-10-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Porth Unrein Goldblatt Pc
- Address
- PO BOX 3200, SALEM, OR 97302-0200
- Preparer
- Zachary Goldblatt CPA
- Phone
- 5033709617
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses utilities 1,866 bank fees 35 insurance 2,523 non-investment depreciation 97 total 4,521”
Form 990-ez, Part II, Line 24
“32,602 32,602 less accumulated depreciation 29,553 29,650 total 3,049 2,952”
Form 990-ez, Part II, Line 26
“Loans from officers 24,359 24,359”
Form 990-ez, Part III
“To operate a non-profit, community focused radio station that enriches the cultural and civic life of the salem area by providing locally produced programming, supporting regional artists and organizations, and fostering public engagement through accessible media.”
Form 990-ez, Part III, Line 28
“The organization broadcasts community oriented radio programming that promotes local music, arts, and cultural events throughout the salem region. It partners with local musicians, artists, and nonprofits to produce live performances and highlight community initiatives. Through these collaborations and public outreach, the station provides a platform for diverse voices and strengthens community connections.”
Raw XML Appendix152 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SEAN MULROONEY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5035891988 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1230 LIBERTY STREET NE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SALEM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97303 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1597 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 5464 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 26714 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3770 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4646 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 8416 |
| IRS990EZ/GrossReceiptsAmt | 0 | 26714 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 24359 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -19713 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -15943 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -19713 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -15943 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 18423 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SEAN MULROONEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LOIS MULROONEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DARREN HOLMQUIST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3049 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2952 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4521 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO OPERATE A NON-PROFIT, COMMUNITY FOCUSED RADIO STATION THAT ENRICHES THE CULTURAL AND CIVIC LIFE OF THE SALEM AREA BY PROVIDING LOCALLY PRODUCED PROGRAMMING, SUPPORTING REGIONAL ARTISTS AND ORGANIZATIONS, AND FOSTERING PUBLIC ENGAGEMENT THROUGH ACCESSIBLE MEDIA. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION BROADCASTS COMMUNITY ORIENTED RADIO PROGRAMMING THAT PROMOTES LOCAL MUSIC, ARTS, AND CULTURAL EVENTS THROUGHOUT THE SALEM REGION. IT PARTNERS WITH LOCAL MUSICIANS, ARTISTS, AND NONPROFITS TO PRODUCE LIVE PERFORMANCES AND HIGHLIGHT COMMUNITY INITIATIVES. THROUGH THESE COLLABORATIONS AND PUBLIC OUTREACH, THE STATION PROVIDES A PLATFORM FOR DIVERSE VOICES AND STRENGTHENS COMMUNITY CONNECTIONS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 24359 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 24359 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 22944 |
| IRS990EZ/TotalRevenueAmt | 0 | 26714 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 26714 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30740 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 30677 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20129 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 128760 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 128760 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 26714 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30740 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 30677 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20500 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20129 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 128760 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 26714 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 30740 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 30677 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 20500 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 20129 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 128760 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 24359 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 0 | RESIDENT LENDING GROUP |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | OPERATIONAL EXPENSES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 24359 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | DONOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 24359 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES UTILITIES 1,866 BANK FEES 35 INSURANCE 2,523 NON-INVESTMENT DEPRECIATION 97 TOTAL 4,521 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 32,602 32,602 LESS ACCUMULATED DEPRECIATION 29,553 29,650 TOTAL 3,049 2,952 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOANS FROM OFFICERS 24,359 24,359 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO OPERATE A NON-PROFIT, COMMUNITY FOCUSED RADIO STATION THAT ENRICHES THE CULTURAL AND CIVIC LIFE OF THE SALEM AREA BY PROVIDING LOCALLY PRODUCED PROGRAMMING, SUPPORTING REGIONAL ARTISTS AND ORGANIZATIONS, AND FOSTERING PUBLIC ENGAGEMENT THROUGH ACCESSIBLE MEDIA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION BROADCASTS COMMUNITY ORIENTED RADIO PROGRAMMING THAT PROMOTES LOCAL MUSIC, ARTS, AND CULTURAL EVENTS THROUGHOUT THE SALEM REGION. IT PARTNERS WITH LOCAL MUSICIANS, ARTISTS, AND NONPROFITS TO PRODUCE LIVE PERFORMANCES AND HIGHLIGHT COMMUNITY INITIATIVES. THROUGH THESE COLLABORATIONS AND PUBLIC OUTREACH, THE STATION PROVIDES A PLATFORM FOR DIVERSE VOICES AND STRENGTHENS COMMUNITY CONNECTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SEAN MULROONEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5035891988 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SALEM MOON MUSIC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SALE |
| ReturnHeader/Filer/EIN | 0 | 812847064 |
| ReturnHeader/Filer/PhoneNum | 0 | 5035891988 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1230 LIBERTY STREET NE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SALEM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97301 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 930775226 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PORTH UNREIN GOLDBLATT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 3200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SALEM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 973020200 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5033709617 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ZACHARY GOLDBLATT CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T11:41:22-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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