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Nonprofit · EIN 23-7359530

MOONLIGHT CULTURAL FOUNDATION

Tax-exempt · VISTA, CA 92085

Financials

$2.1M$2.1M2024$2M$1.9M2025
Revenue Expenses · by fiscal year end
Financials of MOONLIGHT CULTURAL FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,003,384$1,875,592$127,792$3,426,994$409,794$3,017,200
December 31, 2024990$2,122,135$2,082,751$39,384$2,921,743$32,335$2,889,408
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$641,280
Program service revenue
$1,367,052
Investment income
$646
Net income from fundraising events
-$5,594
Other revenue
-$5,594

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$138,894
Other salaries and wages
$143,227
Salaries, compensation and benefits (total)
$332,017
Professional fundraising fees
$0
Occupancy
$26,664
Depreciation
$38,140
Program services (functional)
$1,235,702
Management and general (functional)
$95,941
Fundraising (functional)
$543,949

Balance sheet and other

Total assets, start of year
$2,921,743
Total assets, end of year
$3,426,994
Total liabilities, end of year
$409,794
Net assets, end of year
$3,017,200
Land, buildings and equipment
$2,373,634
Net assets without donor restrictions
$2,947,200
Net assets with donor restrictions
$70,000
Gross receipts
$2,034,553
Employees
76
Volunteers
350
Year formed
1974
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JENNIFER BRADFORDExecutive Dir.
Officer
40$138,894
CARRIE FOSTERPresident
Trustee or director, Officer
3$0
MARGO COBIANSecretary
Trustee or director, Officer
3$0
LEE COVELLTreasurer
Trustee or director, Officer
3$0
OWEN PATOTZKABOARD MEMBER
Trustee or director
2$0
LAURA MCDONALDBOARD MEMBER
Trustee or director
2$0
DAVE COWLESBOARD MEMBER
Trustee or director
2$0
JOHN PAUL NAVABOARD MEMBER
Trustee or director
2$0
SHAWN PEDDYCORDVice President
Trustee or director, Officer
2$0
RYAN COLEMANBOARD MEMBER
Trustee or director
2$0
WES MCDONOUGHBOARD MEMBER
Trustee or director
2$0
JENNFIER BARBER-FRAZIERBOARD MEMBER
Trustee or director
2$0
PATSY HARTMANBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2024: 15 people
NameTitleHours / weekCompensation
JENNIFER BRADFORDExecutive Dir.
Officer
40$133,750
CARRIE FOSTERPresident
Trustee or director, Officer
3$0
JEFF PASHBYVice President
Trustee or director, Officer
3$0
MARGO COBIANSecretary
Trustee or director, Officer
2$0
LEE COVELLTreasurer
Trustee or director, Officer
3$0
BILL BIRNIEBOARD MEMBER
Trustee or director
2$0
OWEN PATOZKABOARD MEMBER
Trustee or director
2$0
LAURA MCDONALDBOARD MEMBER
Trustee or director
2$0
DAVE COWLESBOARD MEMBER
Trustee or director
2$0
JOHN PAUL NAVABOARD MEMBER
Trustee or director
2$0
BRIAN OSUNABOARD MEMBER
Trustee or director
2$0
SYD HARRISBOARD MEMBER
Trustee or director
2$0
RITA GELDERTBOARD MEMBER
Trustee or director
2$0
MELINA MONROYBOARD MEMBER
Trustee or director
2$0
SHAWN PEDDYCORDBOARD MEMBER
Trustee or director
2$0

Address and contacts

Address (IRS master file)
PO BOX 2497, VISTA, CA 92085-2497
Principal officer (990 for 2025)
DAVE COWLES, PO BOX 2497, VISTA, CA 92085
Signed the 990
DAVE COWLES, President
Phone
(760) 630-7650
Return prepared by
Leaf & Cole LLP

Mission

TO BUILD AND ENGAGE COMMUNITY THROUGH TRANSFORMATIVE ARTS EXPERIENCE BY PROVIDING PHILANTHROPIC SUPPORT FOR MOONLIGHT STAGE PRODUCTIONS AND MOONLIGHT YOUTH THEATRE'S ART EDUCATION PROGRAMS.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION SUPPORTS MOONLIGHT STAGE PRODUCTIONS BY PROVIDING FUNDING FOREQUIPMENT, COSTUMES, SETS AND MARKETING EFFORTS, AS WELL AS ARTS EDUCATION ANDCOMMUNITY OUTREACH THROUGH MOONLIGHT YOUTH THEATRE.
    Expenses $1,235,702 · revenue $1,367,052

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7359530
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1991
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,426,994
Income (IRS master file)
$2,034,553

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$2,374,691$2,005,555$2,901,393IRS
990December 2022$2,729,835$1,162,873$2,485,333IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about MOONLIGHT CULTURAL FOUNDATION

What is the EIN of MOONLIGHT CULTURAL FOUNDATION?
The employer identification number (EIN) of MOONLIGHT CULTURAL FOUNDATION is 23-7359530.
Is MOONLIGHT CULTURAL FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
Are donations to MOONLIGHT CULTURAL FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MOONLIGHT CULTURAL FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of MOONLIGHT CULTURAL FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MOONLIGHT CULTURAL FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MOONLIGHT CULTURAL FOUNDATION?
The 990 for the year ended December 31, 2025 names DAVE COWLES.
Who are the officers and directors of MOONLIGHT CULTURAL FOUNDATION?
The 990 for the year ended December 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $138,894 (JENNIFER BRADFORD, Executive Dir.).
How much revenue does MOONLIGHT CULTURAL FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,003,384, expenses of $1,875,592 and total assets of $3,426,994 at year end.

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