Moonlight Community Foundation FY2024 filing

Tax-deductible

Big Sky, MT501(c)(3)Since 2013EnvironmentEIN 80-0941705Revenue $1.1M in FY2024

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

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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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2024 · 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
Cash reserves
13 mo
of spending, in cash
Looks good: 13.4 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
$11K
0.9% 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
$1.1M
+6% vs prior year
Spent
$959K
To programs
86%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$1.1M
FY2024▲ +6%
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
$959K
FY2024▲ +13%
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
$1.2M
FY2024▲ +10%
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 FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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% · $822K Management & general 7% · $70K Fundraising 7% · $67K

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.

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

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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.

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Provided by the organization

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1 program · $822K · in their own filed words · FY2024
01

2024 was a remarkable year for MCF, with $821,700 awarded to local nonprofit organizations supporting programs and initiatives focused on youth education, conservation, and addressing the underserved needs of our community.

$822Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$914K
Other incomeLn 4–11$111K
Investment incomeLn 3$39K
Money outPt IX
$959K
Ln 25
Programscol B$822K
Managementcol C$70K
Fundraisingcol D$67K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.3M
LiabilitiesLn 26$11K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$914K
Noncash giftsLn 1g$150K
Fundraising eventsLn 1c$317K
Investment incomeLn 3$39K
Other incomeLn 4–11$111K
Gains on assetsLn 7$451
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$170K
Total assetsLn 16$1.3M
LiabilitiesLn 26$11K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.0M$1.1M
InvestmentsLn 11–13$123K$170K
Total assetsLn 16$1.1M$1.3M
LiabilitiesLn 26$0$11K
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$784K$784K
Grants to domestic individualsLn 2$38K$38K
Management feesLn 11a$46K$46K
Accounting feesLn 11c$5K$5K
Office expensesLn 13$36K$14K$21K
Information technologyLn 14$1K$1K
OccupancyLn 16$483$483
Conferences, conventions and meetingsLn 19$497$497
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$46K$46K
Total functional expensesLn 25$959K$822K$70K$67K

Filing history

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

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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 FY2024 990 (6 parts)
Part I · Summary $1,063,697 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $879,040$913,710
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year −$1,538$38,941
I-11 Other revenuePrior year $130,534$111,046
I-12 Total revenuePrior year $1,008,036$1,063,697
I-13 Grants and similar amounts paidPrior year $747,033$821,819
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 $104,334$137,555
I-18 Total expensesPrior year $851,367$959,374
I-19 Revenue less expensesPrior year $156,669$104,323
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower 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
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,063,697 across 9 lines filed
VIII-1c Fundraising events$317,210
VIII-1f All other contributions, gifts and grants$596,500
VIII-1g Noncash contributions (included above)$149,813
VIII-1h Total contributions, gifts and grants$913,710
VIII-3 Investment incomeExcluded from tax $38,490$38,490
VIII-7 Net gain or loss on sales of assetsExcluded from tax $451$451
VIII-8 Net income from fundraising eventsExcluded from tax $108,458$108,458
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,588$2,588
VIII-12 Total revenueRelated to mission $2,588 · Unrelated business $0 · Excluded from tax $147,399$1,063,697
Part IX · Statement of functional expenses $959,374 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $783,700$783,700
IX-2 Grants to domestic individualsPrograms $38,119$38,119
IX-11a Management feesManagement $46,221$46,221
IX-11c Accounting feesManagement $5,379$5,379
IX-13 Office expensesManagement $14,399 · Fundraising $21,275$35,674
IX-14 Information technologyManagement $1,088$1,088
IX-16 OccupancyManagement $483$483
IX-19 Conferences, conventions and meetingsManagement $497$497
IX-23 InsuranceManagement $2,327$2,327
IX-24 Other expenses (24a–d)Fundraising $45,886$45,886
IX-25 Total functional expensesPrograms $821,819 · Management $70,394 · Fundraising $67,161$959,374
Part X · Balance sheet $1,258,655 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,006,303$1,071,277
X-4 Accounts receivable$17,500
X-11 Publicly traded securitiesStart of year $122,678$169,878
X-16 Total assetsStart of year $1,128,981$1,258,655
X-17 Accounts payable and accrued expenses$11,409
X-26 Total liabilitiesStart of year $0$11,409
X-27 Net assets without donor restrictionsStart of year $1,006,303$1,077,368
X-28 Net assets with donor restrictionsStart of year $122,678$169,878
X-32 Total net assets or fund balancesStart of year $1,128,981$1,247,246
X-33 Total liabilities and net assetsStart of year $1,128,981$1,258,655
Part XI · Reconciliation of net assets $1,247,246 net assets at year end
XI-1 Total revenue$1,063,697
XI-2 Total expenses$959,374
XI-3 Revenue less expenses$104,323
XI-4 Net assets at start of year$1,128,981
XI-5 Net unrealized gains (losses) on investments$14,259
XI-7 Investment expenses−$317
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,247,246

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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