Moonstone INC

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See attached narrative.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 22-2458041) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 400 volunteers and 26 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $120K a year · 9% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
85% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
4.3 mo
of spending, in cash
4.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $110
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$403K
28% of total assets
Liabilities are 28% of assets.
Pt X · Ln 26
Independent board members
10
of 11 voting members
10 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.5M
+8% vs prior year
Spent
$1.4M
To programs
85%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$1.5M
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.8M
FY2023$1.3M
FY2024$1.4M
FY2025$1.5M
Expenses
$1.4M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.3M
FY2025$1.4M
Net assets
$1.0M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$201K
FY2021$229K
FY2022$875K
FY2023$940K
FY2024$998K
FY2025$1.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1983.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.2M Management & general 15% · $216K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990; $93K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$92,924Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Shannon Roscoe$92,924$83,549$75,409$72,593$55,085$55,085

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Moonstone INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Moonstone INC is a nonprofit based in Philadelphia, PA.

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1 program · $1.2M · in their own filed words · FY2024
01

Moonstone preschool offers a caring and stimulating environment, which aims to foster the children's educational strengths, promote positive self- expression, and facilitate the growth of free, inquisitive, independent, diverse, and cooperative minds through art.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 22-2458041) · Dispute this line
$1.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$110
Grants paid · 2 grants · $39K · 2019–2020
Unitemized GrantFY2020$19,244
Unitemized GrantFY2019$20,045

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.4M
Other incomeLn 4–11$84K
Investment incomeLn 3$1K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$216K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$522K
Total assetsLn 16$1.4M
LiabilitiesLn 26$403K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$1K
Other incomeLn 4–11$84K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$415K
SavingsLn 2$107K
Cash and savings togetherLn 1–2$522K
Accounts receivableLn 4$7K
Prepaid expenses and deferred chargesLn 9$30K
Land, buildings, equipmentLn 10c$91K
InvestmentsLn 11–13$523K
Other assetsLn 15$265K
Total assetsLn 16$1.4M
LiabilitiesLn 26$403K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 526
VolunteersI 6400
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$489K$522K
InvestmentsLn 11–13$495K$523K
Land, buildings, equipmentLn 10c$112K$91K
Total assetsLn 16$1.5M$1.4M
LiabilitiesLn 26$474K$403K
Net assetsLn 32$998K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$93K$70K$23K
Other salaries and wagesLn 7$910K$863K$47K
Payroll taxesLn 10$69K$64K$5K
Accounting feesLn 11c$87K$4K$83K
Office expensesLn 13$28K$4K$24K
OccupancyLn 16$144K$118K$26K
Depreciation, depletion and amortizationLn 22$22K$21K$2K
InsuranceLn 23$42K$39K$3K
Other expenses (24a–d)Ln 24$50K$46K$3K
Total functional expensesLn 25$1.4M$1.2M$216K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 1, 2026 $1.5M$1.4M$33K$1.0M 990 PDF
FY2024Filed with the IRS Jan 22, 2025 $1.4M$1.3M$51K$998K 990 PDF
FY2023Filed with the IRS Apr 3, 2024 $1.3M$1.3M$66K$940K 990 PDF
FY2022Filed with the IRS Mar 10, 2023 $1.8M$1.2M$646K$875K 990 PDF
FY2021Filed with the IRS May 13, 2022 $1.1M$1.1M$29K$229K 990 PDF
FY2020Filed with the IRS Apr 26, 2021 $1.1M$1.2M−$106K$201K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $1,477,429 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,341$1,418
I-9 Program service revenuePrior year $1,293,388$1,390,097
I-10 Investment incomePrior year $1,308$1,494
I-11 Other revenuePrior year $74,904$84,420
I-12 Total revenuePrior year $1,372,941$1,477,429
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,008,027$1,071,905
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $314,087$372,887
I-18 Total expensesPrior year $1,322,114$1,444,792
I-19 Revenue less expensesPrior year $50,827$32,637
Part VI · Governance 10 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,477,429 across 7 lines filed
VIII-1f All other contributions, gifts and grants$1,418
VIII-1h Total contributions, gifts and grants$1,418
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,390,097$1,390,097
VIII-3 Investment incomeRelated to mission $1,494$1,494
VIII-8 Net income from fundraising events$49,695
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $34,725$34,725
VIII-12 Total revenueRelated to mission $1,426,316$1,477,429
Part IX · Statement of functional expenses $1,444,792 across 9 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $69,694 · Management $23,230$92,924
IX-7 Other salaries and wagesPrograms $863,100 · Management $46,980$910,080
IX-10 Payroll taxesPrograms $64,078 · Management $4,823$68,901
IX-11c Accounting feesPrograms $4,365 · Management $82,928$87,293
IX-13 Office expensesPrograms $3,581 · Management $23,966$27,547
IX-16 OccupancyPrograms $118,449 · Management $25,874$144,323
IX-22 Depreciation, depletion and amortizationPrograms $20,562 · Management $1,548$22,110
IX-23 InsurancePrograms $38,851 · Management $2,924$41,775
IX-24 Other expenses (24a–d)Programs $46,390 · Management $3,449$49,839
IX-25 Total functional expensesPrograms $1,229,070 · Management $215,722 · Fundraising $0$1,444,792
Part X · Balance sheet $1,437,714 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $385,519$414,767
X-2 Savings and temporary cash investmentsStart of year $103,846$107,291
X-4 Accounts receivableStart of year $590$6,790
X-9 Prepaid expenses and deferred chargesStart of year $24,120$30,376
X-10c Land, buildings and equipment, netStart of year $111,565$90,925
X-11 Publicly traded securitiesStart of year $495,145$522,647
X-15 Other assetsStart of year $350,640$264,918
X-16 Total assetsStart of year $1,471,425$1,437,714
X-17 Accounts payable and accrued expensesStart of year $13,464$44,426
X-19 Deferred revenueStart of year $1,160$2,420
X-25 Other liabilitiesStart of year $459,159$355,751
X-26 Total liabilitiesStart of year $473,783$402,597
X-27 Net assets without donor restrictionsStart of year $997,642$1,035,117
X-32 Total net assets or fund balancesStart of year $997,642$1,035,117
X-33 Total liabilities and net assetsStart of year $1,471,425$1,437,714
Part XI · Reconciliation of net assets $1,035,117 net assets at year end
XI-1 Total revenue$1,477,429
XI-2 Total expenses$1,444,792
XI-3 Revenue less expenses$32,637
XI-4 Net assets at start of year$997,642
XI-5 Net unrealized gains (losses) on investments$4,838
XI-10 Net assets at end of year$1,035,117

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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