Nonprofit · EIN 23-7359530
MOONLIGHT CULTURAL FOUNDATION
Tax-exempt · VISTA, CA 92085
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,003,384 | $1,875,592 | $127,792 | $3,426,994 | $409,794 | $3,017,200 |
| December 31, 2024 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER BRADFORD | Executive Dir. Officer | 40 | $138,894 |
| CARRIE FOSTER | President Trustee or director, Officer | 3 | $0 |
| MARGO COBIAN | Secretary Trustee or director, Officer | 3 | $0 |
| LEE COVELL | Treasurer Trustee or director, Officer | 3 | $0 |
| OWEN PATOTZKA | BOARD MEMBER Trustee or director | 2 | $0 |
| LAURA MCDONALD | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVE COWLES | BOARD MEMBER Trustee or director | 2 | $0 |
| JOHN PAUL NAVA | BOARD MEMBER Trustee or director | 2 | $0 |
| SHAWN PEDDYCORD | Vice President Trustee or director, Officer | 2 | $0 |
| RYAN COLEMAN | BOARD MEMBER Trustee or director | 2 | $0 |
| WES MCDONOUGH | BOARD MEMBER Trustee or director | 2 | $0 |
| JENNFIER BARBER-FRAZIER | BOARD MEMBER Trustee or director | 2 | $0 |
| PATSY HARTMAN | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER BRADFORD | Executive Dir. Officer | 40 | $133,750 |
| CARRIE FOSTER | President Trustee or director, Officer | 3 | $0 |
| JEFF PASHBY | Vice President Trustee or director, Officer | 3 | $0 |
| MARGO COBIAN | Secretary Trustee or director, Officer | 2 | $0 |
| LEE COVELL | Treasurer Trustee or director, Officer | 3 | $0 |
| BILL BIRNIE | BOARD MEMBER Trustee or director | 2 | $0 |
| OWEN PATOZKA | BOARD MEMBER Trustee or director | 2 | $0 |
| LAURA MCDONALD | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVE COWLES | BOARD MEMBER Trustee or director | 2 | $0 |
| JOHN PAUL NAVA | BOARD MEMBER Trustee or director | 2 | $0 |
| BRIAN OSUNA | BOARD MEMBER Trustee or director | 2 | $0 |
| SYD HARRIS | BOARD MEMBER Trustee or director | 2 | $0 |
| RITA GELDERT | BOARD MEMBER Trustee or director | 2 | $0 |
| MELINA MONROY | BOARD MEMBER Trustee or director | 2 | $0 |
| SHAWN PEDDYCORD | BOARD 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.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 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
- Category (NTEE)
- Arts, culture and humanities (A650)
- Assets (IRS master file)
- $3,426,994
- Income (IRS master file)
- $2,034,553
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $2,374,691 | $2,005,555 | $2,901,393 | IRS |
| 990 | December 2022 | $2,729,835 | $1,162,873 | $2,485,333 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 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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