Matthew's Moonlight Foundation

Legal name: Matthews Moonlight Foundation

Nonprofit profile at a glance

EIN
852598718
IRS 990 coverage
2022–2025
Official website data refreshed
Jul 2026
Forms available
Form 990 2025, Form 990-N 2021
Location
Newtown Square, PA, US
Phone
4844675933
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$69,720
Expenses
$51,570
Assets
$95,464
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Stephen Barry Wzorek (President)
  • Daniel Horowitz (Vice President)

People named in this filing

  • Stephen Barry Wzorek (President)
  • Rebecca Wzorek (Treasurer)
  • Daniel Horowitz (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To honor the memory of Matthew Wzorek by supporting families who have experienced the sudden loss of a child or have children suffering from illness, acting as a beacon of hope to alleviate financial and emotional burdens.

What it reported doing in 2025

Donations to other irc 501 (c)3 organizations

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating revenue.
Distribution model
Affiliate network. The nonprofit sent 85% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.85; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 76th percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 74% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $52K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.