The Crescent Moon Foundation Inc

Nonprofit profile at a glance

EIN
760279428
IRS 990-EZ coverage
2014–2018
Forms available
Form 990 2012, Form 990-EZ 2018, Form 990-N 2013
Location
Irvine, CA, USA
Phone
7026222275
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Private Independent Foundations

Official website

Reported finances

Revenue
$90,206
Expenses
$156,474
Assets
$4,988
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • HOWARD WARREN MOON (CHAIRMAN)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The crescent moon foundation is a 501(c)(3) non-profit organization dedicated to providing support for educational pursuits that will benefit children most in need who have displayed a commitment to their community, as well as other charitable causes.

What it reported doing in 2018

The crescent moon foundation awarded $42,722 in grants during 2018 to various universities, schools, and foundations for the purpose of providing financial aid or assistance for students and individuals who are in need.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 82
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.5%; rating input score 72

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -73.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 17% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 23.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -8.8% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $113K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2014 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.