Civic Intelligence

Crescent Moon Center

EIN 82-2273982 • 501(c)3 • Lafayette, CA

Profile

Crescent Moon's mission is to operate multi-cultural therapeutic and educational programs for individuals who are at risk for or impacted by substance use disorder.

1007 Oak Hill Road BLafayette, CA 94549

www.crescentmooncenter.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

60th percentile

7.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

24th percentile

-32%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Assets

Up

$100,577

Up $21,799 (+28%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$100,577

Up $21,799 (+28%) from 2023

Revenue

Up

$291,779

Up $137,333 (+89%) from 2023

Expenses

Down

$269,980

Down $25,013 (-8.5%) from 2023

Net Income

Up

$21,799

Up $162,346 (+116%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2017: $224,489Liabilities 2017: $0Net Assets 2017: $224,4892017Assets 2018: $320,296Liabilities 2018: $0Net Assets 2018: $320,2962018Assets 2019: $335,697Net Assets 2019: $335,6972019Assets 2020: $370,498Liabilities 2020: $20,800Net Assets 2020: $349,6982020Assets 2021: $318,064Liabilities 2021: $25,384Net Assets 2021: $292,6802021Assets 2022: $240,125Liabilities 2022: $20,800Net Assets 2022: $219,3252022Assets 2023: $78,778Liabilities 2023: $0Net Assets 2023: $78,7782023Assets 2024: $100,577Liabilities 2024: $0Net Assets 2024: $100,5772024

Highlighted filing

2024

Assets$100,577
Liabilities$0
Net Assets$100,577

Operations Trend

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

$400K$200K$0-$200KRevenue 2017: $238,100Expenses 2017: $13,611Net Income 2017: $224,4892017Revenue 2018: $242,078Expenses 2018: $146,271Net Income 2018: $95,8072018Revenue 2019: $180,005Expenses 2019: $164,604Net Income 2019: $15,4012019Revenue 2020: $181,012Expenses 2020: $167,011Net Income 2020: $14,0012020Revenue 2021: $183,065Expenses 2021: $240,083Net Income 2021: -$57,0182021Revenue 2022: $321,989Expenses 2022: $218,242Net Income 2022: $103,7472022Revenue 2023: $154,446Expenses 2023: $294,993Net Income 2023: -$140,5472023Revenue 2024: $291,779Expenses 2024: $269,980Net Income 2024: $21,7992024

Highlighted filing

2024

Revenue$291,779
Expenses$269,980
Net Income$21,799

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.1
Gross Receipts
$291,779
Mission and Program Overview

Mission

operate a multicultural therapeutic and educational program for persons who are recovering from drug and alcohol abuse.

Crescent Moon's mission is to operate multi-cultural therapeutic and educational programs for individuals who are at risk for or impacted by substance use disorder.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,278$96,077▲ $21,799
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$78,778$100,577▲ $21,799
Other Assets Total$4,500$4,500→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$78,778$100,577▲ $21,799
Total Net Assets Fund Balance$78,778$100,577▲ $21,799
Total Liabilities and Net Assets / Fund Balance$78,778$100,577▲ $21,799

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$13,166$13,166
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$286,147
Program Service Revenue
$5,632
Investment Income
$0
Other Revenue
$0
All Other Contributions
$286,147
Change in Net Assets
$21,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$184,348
Other Expenses$85,632
Total Fundraising Expense$52,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,216$10,523$42,092$168,831
Occupancy$26,893--$26,893
Fees for Services Other$16,524$1,586$5,050$23,160
Payroll Taxes$9,232$836$3,344$13,412
Information Technology$2,728$2,520-$5,248
Fees for Services Accounting-$4,465-$4,465
All Other Expenses$1,760$1,993$118$3,871
Insurance$2,568$1,231-$3,799
Other Expenses$2,239$1,291$1,301$2,239
Other Employee Benefits$1,449$131$525$2,105
Advertising$1,945--$1,945
Fees for Services Legal-$1,693-$1,693
Travel$617--$617
Office Expenses-$141-$141
Total Functional Expenses$189,470$28,080$52,430$269,980
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

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
Backup withholding compliance
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
Yes
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, Part VI, Section A, Line 4

Articles of incorporation were amended. Significant changes made were the following: the mission statement was changed to read: the specific purpose of this corporation is to operate multi-cultural therapeutic and educational programs for individuals who are at risk for or impacted by substance use disorder.

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

The form 990 is reviewed by the president and a copy is provided to all officers and directors before it is filed.

Form 990, Part VI, Section B, Line 12C

Officers and directors complete a conflict of interest form annually.

Form 990, Part VI, Section C, Line 19

All required documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Crescent Moon Center
EIN
82-2273982
Phone
9253104374
Address
1007 Oak Hill Road B, LAFAYETTE, CA 94549

Signing Officer

Name
Karen Kahn
Title
President
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Kahn
Formed
2017
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
9

Preparer

Firm
Mark Mumm CPA
Address
12655 Fiori Lane, Sebastopol, CA 95472
Preparer
Mark Mumm
Phone
4154533341
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RevenueAmt05632
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0154446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0321989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0183065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0181012
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01126659
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05632
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IRS990ScheduleA/PublicSupportPY170Pct00.49090
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01126659
IRS990ScheduleA/TotalSupportAmt01126659
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013166
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013166
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTICLES OF INCORPORATION WERE AMENDED. SIGNIFICANT CHANGES MADE WERE THE FOLLOWING: THE MISSION STATEMENT WAS CHANGED TO READ: THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE MULTI-CULTURAL THERAPEUTIC AND EDUCATIONAL PROGRAMS FOR INDIVIDUALS WHO ARE AT RISK FOR OR IMPACTED BY SUBSTANCE USE DISORDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PRESIDENT AND A COPY IS PROVIDED TO ALL OFFICERS AND DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND DIRECTORS COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL REQUIRED DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269980
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05632
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0291779
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0100577
IRS990/TravelGrp/ProgramServicesAmt0617
IRS990/TravelGrp/TotalAmt0617
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01007 Oak Hill Road B
IRS990/USAddress/CityNm0LAFAYETTE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094549
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CRESCENTMOONCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Karen Kahn
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CRESCENT MOON CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CRES
ReturnHeader/Filer/EIN0822273982
ReturnHeader/Filer/PhoneNum09253104374
ReturnHeader/Filer/USAddress/AddressLine1Txt01007 Oak Hill Road B
ReturnHeader/Filer/USAddress/CityNm0LAFAYETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094549
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474242498
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mark Mumm CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012655 Fiori Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sebastopol
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095472
ReturnHeader/PreparerPersonGrp/PhoneNum04154533341
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mark Mumm
ReturnHeader/ReturnTs02025-06-25T10:25:56-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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