Moonlight Community Foundation FY2022 filing

Tax-deductible

Big Sky, MT501(c)(3)Since 2013EnvironmentEIN 80-0941705Revenue $912K in FY2022

On file with the IRSmoonlightcommunityfoundation.orgPo Box 161013, 59716-1013 · Big Sky, MTTax-exempt since Jul 2014Publicly supported charity — 170(b)(1)(A)(vi)

Tell your story. Claim this org

The Moonlight Community Foundation (mcf) supports initiatives for youth education, conservation, and under-served needs benefiting the big sky Community.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$51K 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

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $209K a year · 21% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$51K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 14.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $15K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$912K
+9% vs prior year
Spent
$710K
To programs
86%
Net assets
$962K
By yearFY2020–FY2025
Revenue
$912K
FY2022▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$590K
FY2021$833K
FY2022$912K
FY2023$1.0M
FY2024$1.1M
FY2025$1.6M
Expenses
$710K
FY2022▲ +46%
Tap a bar for its year
Expenses by fiscal year
FY2020$471K
FY2021$487K
FY2022$710K
FY2023$851K
FY2024$959K
FY2025$1.2M
Net assets
$962K
FY2022▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2020$411K
FY2021$767K
FY2022$962K
FY2023$1.1M
FY2024$1.2M
FY2025$1.7M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2022 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 Jul 2014.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $609K Management & general 10% · $71K Fundraising 4% · $29K

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

Something off? Claim to fix it

Who runs it and what they're paid

12 people listed on the 990; $51K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$51,479Pt VII · Sec A
Board Vice Chair
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Anna Shipley’s $64K as Executive Director is at the 7th percentile of top reported officer pay among 1852 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2023FY2022
Anna Shipley$64,476$51,479

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 Moonlight Community Foundation executive salaries →

On this list? Claim this org

Something off? Claim to fix it

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

Supports youth education, conservation, and under-served needs in the Big Sky community.

Questions for Moonlight Community Foundation

Tap to ask. Moonlight Community Foundation sees how many people are interested.

Your first name shows with your question. Moonlight Community Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $609K · in their own filed words · FY2022
01

2022 was a banner year for moonlight community foundation (MCF). Cumulatively, $601,877 was awarded through the grant and scholarship program. In addition to annual spring and fall grants, MCF awarded $30,000 to support neighboring communities affected by the devastating flooding this past spring.

$609Kprogram 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 · FY2025
Total grants receivedfrom 2 funders$15K
Grants paid · 153 grants · $3.8M · 2020–2025
Big Sky School Parent Teacher OrganizationFY2025$113,800
Wellness in ActionMT · FY2025$100,000
Big Sky Rotary FoundationMT · FY2025$47,500
Big Sky Community Food BankMT · FY2025$46,660
Big Sky Sno INCMT · FY2025$40,140
Be Well Big SkyMT · FY2025$40,000
Unitemized GrantFY2025$35,451
Gallatin River Task ForceMT · FY2025$35,000
Friends of Big Sky EducationFY2025$25,000
World Language Initiative MtMT · FY2025$20,000
Gallatin River Child CareMT · FY2025$15,000
See all 153 grants →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$912K
Ln 12
Gifts and grantsLn 1h$812K
Other incomeLn 4–11$100K
Investment incomeLn 3$22
Money outPt IX
$710K
Ln 25
Programscol B$609K
Managementcol C$71K
Fundraisingcol D$29K
Owns and owesPt X
$962K
net assets · Ln 32
Cash and savingsLn 1–2$882K
Total assetsLn 16$969K
LiabilitiesLn 26$8K
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$812K
Noncash giftsLn 1g$104K
Fundraising eventsLn 1c$275K
Investment incomeLn 3$22
Other incomeLn 4–11$100K
Gains on assetsLn 7−$575
Total revenueLn 12$912K
Assets in detailPt X, end of year
CashLn 1$511K
SavingsLn 2$371K
Cash and savings togetherLn 1–2$882K
InvestmentsLn 11–13$88K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$969K
LiabilitiesLn 26$8K
Net assetsLn 32$962K
OperationsPt I, VI
EmployeesI 50
VolunteersI 640
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$637K$882K
InvestmentsLn 11–13$88K
Land, buildings, equipmentLn 10c$196$0
Total assetsLn 16$770K$969K
LiabilitiesLn 26$3K$8K
Net assetsLn 32$767K$962K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$599K$599K
Grants to domestic individualsLn 2$10K$10K
Management feesLn 11a$51K$51K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$19K$13K$6K
Information technologyLn 14$2K$2K
OccupancyLn 16$576$576
Depreciation, depletion and amortizationLn 22$196$196
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$24K$24K
Total functional expensesLn 25$710K$609K$71K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.6M$1.2M$324K$1.7M 990 PDF
FY2024 $1.1M$959K$104K$1.2M 990 PDF
FY2023 $1.0M$851K$157K$1.1M 990 PDF
FY2022 Viewing $912K$710K$202K$962K 990 PDF
FY2021 $833K$487K$346K$767K 990 PDF
FY2020 $590K$471K$119K$411K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $912,063 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $887,991$812,087
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year −$1,845−$553
I-11 Other revenuePrior year −$52,729$100,529
I-12 Total revenuePrior year $833,417$912,063
I-13 Grants and similar amounts paidPrior year $365,186$609,131
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $122,068$101,079
I-18 Total expensesPrior year $487,254$710,210
I-19 Revenue less expensesPrior year $346,163$201,853
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 $912,063 across 9 lines filed
VIII-1c Fundraising events$274,754
VIII-1f All other contributions, gifts and grants$537,333
VIII-1g Noncash contributions (included above)$103,999
VIII-1h Total contributions, gifts and grants$812,087
VIII-3 Investment incomeExcluded from tax $22$22
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$575−$575
VIII-8 Net income from fundraising eventsExcluded from tax $98,329$98,329
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,200$2,200
VIII-12 Total revenueRelated to mission $2,200 · Unrelated business $0 · Excluded from tax $97,776$912,063
Part IX · Statement of functional expenses $710,210 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $598,981$598,981
IX-2 Grants to domestic individualsPrograms $10,150$10,150
IX-11a Management feesManagement $51,479$51,479
IX-11c Accounting feesManagement $2,529$2,529
IX-13 Office expensesManagement $13,066 · Fundraising $5,750$18,816
IX-14 Information technologyManagement $2,000$2,000
IX-16 OccupancyManagement $576$576
IX-22 Depreciation, depletion and amortizationPrograms $196$196
IX-23 InsuranceManagement $1,809$1,809
IX-24 Other expenses (24a–d)Fundraising $23,674$23,674
IX-25 Total functional expensesPrograms $609,327 · Management $71,459 · Fundraising $29,424$710,210
Part X · Balance sheet $969,242 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $537,165$510,559
X-2 Savings and temporary cash investmentsStart of year $100,281$371,108
X-10c Land, buildings and equipment, netStart of year $196$0
X-11 Publicly traded securities$87,575
X-15 Other assetsStart of year $132,525$0
X-16 Total assetsStart of year $770,167$969,242
X-17 Accounts payable and accrued expensesStart of year $3,139$7,518
X-26 Total liabilitiesStart of year $3,139$7,518
X-27 Net assets without donor restrictionsStart of year $686,455$874,149
X-28 Net assets with donor restrictionsStart of year $80,573$87,575
X-32 Total net assets or fund balancesStart of year $767,028$961,724
X-33 Total liabilities and net assetsStart of year $770,167$969,242
Part XI · Reconciliation of net assets $961,724 net assets at year end
XI-1 Total revenue$912,063
XI-2 Total expenses$710,210
XI-3 Revenue less expenses$201,853
XI-4 Net assets at start of year$767,028
XI-5 Net unrealized gains (losses) on investments$2,563
XI-8 Prior period adjustments−$9,720
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$961,724

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.