Moonstone INC FY2023 filing

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See attached narrative.

Form 990 Part I, line 1, FY2023. 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.
89¢ of each $1 spent went to programs.
$75K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
89%
of spending
89% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
5.1 mo
of spending, in cash
5.1 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
$523K
36% of total assets
Liabilities are 36% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.3M
-25% vs prior year
Spent
$1.3M
To programs
89%
Net assets
$940K
By yearFY2020–FY2025
Revenue
$1.3M
FY2023▼ -25%
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
$1.3M
FY2023▲ +11%
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
$940K
FY2023▲ +7%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

89 cents of each dollar spent went to programs.

Program services 89% · $1.1M Management & general 11% · $144K

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

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Who runs it and what they're paid

12 people listed on the 990; $75K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Di
$75,409Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$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.

Questions for Moonstone INC

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1 program · $1.1M · in their own filed words · FY2022
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, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 22-2458041) · Dispute this line
$1.1Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$85K
Other incomeLn 4–11$61K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$144K
Owns and owesPt X
$940K
net assets · Ln 32
Cash and savingsLn 1–2$538K
Total assetsLn 16$1.5M
LiabilitiesLn 26$523K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$85K
Fees for servicesLn 2g$1.2M
Other incomeLn 4–11$61K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$438K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$538K
Accounts receivableLn 4$4K
Prepaid expenses and deferred chargesLn 9$17K
Land, buildings, equipmentLn 10c$127K
InvestmentsLn 11–13$374K
Other assetsLn 15$403K
Total assetsLn 16$1.5M
LiabilitiesLn 26$523K
Net assetsLn 32$940K
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 FY23End FY23
Cash and savingsLn 1–2$782K$538K
InvestmentsLn 11–13$374K
Land, buildings, equipmentLn 10c$146K$127K
Total assetsLn 16$1.4M$1.5M
LiabilitiesLn 26$564K$523K
Net assetsLn 32$875K$940K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$75K$75K
Other salaries and wagesLn 7$890K$823K$68K
Accounting feesLn 11c$21K$1K$20K
Office expensesLn 13$25K$3K$22K
OccupancyLn 16$157K$130K$27K
Depreciation, depletion and amortizationLn 22$22K$20K$2K
InsuranceLn 23$24K$22K$2K
Other expenses (24a–d)Ln 24$63K$58K$5K
Total functional expensesLn 25$1.3M$1.1M$144K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2023 ViewingFiled 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 FY2023 990
Part I · Summary $1,342,181 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $573,776$85,357
I-9 Program service revenuePrior year $1,105,840$1,195,396
I-10 Investment income$0
I-11 Other revenuePrior year $119,082$61,428
I-12 Total revenuePrior year $1,798,698$1,342,181
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $827,420$965,389
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $325,323$310,695
I-18 Total expensesPrior year $1,152,743$1,276,084
I-19 Revenue less expensesPrior year $645,955$66,097
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,342,181 across 6 lines filed
VIII-1f All other contributions, gifts and grants$85,357
VIII-1h Total contributions, gifts and grants$85,357
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,195,396$1,195,396
VIII-8 Net income from fundraising events$52,843
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,585$8,585
VIII-12 Total revenueRelated to mission $1,203,981$1,342,181
Part IX · Statement of functional expenses $1,276,084 across 8 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $74,969$74,969
IX-7 Other salaries and wagesPrograms $822,843 · Management $67,577$890,420
IX-11c Accounting feesPrograms $1,047 · Management $19,889$20,936
IX-13 Office expensesPrograms $3,241 · Management $21,688$24,929
IX-16 OccupancyPrograms $130,101 · Management $26,501$156,602
IX-22 Depreciation, depletion and amortizationPrograms $20,034 · Management $1,508$21,542
IX-23 InsurancePrograms $22,349 · Management $1,682$24,031
IX-24 Other expenses (24a–d)Programs $57,964 · Management $4,691$62,655
IX-25 Total functional expensesPrograms $1,132,548 · Management $143,536 · Fundraising $0$1,276,084
Part X · Balance sheet $1,462,696 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $764,067$437,520
X-2 Savings and temporary cash investmentsStart of year $18,213$100,001
X-4 Accounts receivableStart of year $5,024$4,394
X-9 Prepaid expenses and deferred chargesStart of year $23,815$16,590
X-10c Land, buildings and equipment, netStart of year $145,771$127,437
X-11 Publicly traded securities$373,808
X-15 Other assetsStart of year $481,993$402,946
X-16 Total assetsStart of year $1,438,883$1,462,696
X-17 Accounts payable and accrued expensesStart of year $26,601$30,653
X-19 Deferred revenueStart of year $2,100$7,483
X-25 Other liabilitiesStart of year $534,839$484,528
X-26 Total liabilitiesStart of year $563,540$522,664
X-27 Net assets without donor restrictionsStart of year $875,343$940,032
X-32 Total net assets or fund balancesStart of year $875,343$940,032
X-33 Total liabilities and net assetsStart of year $1,438,883$1,462,696
Part XI · Reconciliation of net assets $940,032 net assets at year end
XI-1 Total revenue$1,342,181
XI-2 Total expenses$1,276,084
XI-3 Revenue less expenses$66,097
XI-4 Net assets at start of year$875,343
XI-9 Other changes in net assets−$1,408
XI-10 Net assets at end of year$940,032

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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