Civic Intelligence

Morning Star Foundation

990 • Fiscal year 2016 • EIN 20-4830357

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 14, 2017

PO Box 31330Spokane, WA 99223

(509) 448-1412

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

94th percentile

58%

Higher net margin than 94% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

16th percentile

$69,218

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

72nd percentile

8.6%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

34%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$11,074,091

Up $878,989 (+8.6%) from 2015

Net Assets

Up

$11,071,708

Up $896,572 (+8.8%) from 2015

Liabilities

Down

$2,383

Down $17,583 (-88%) from 2015

Revenue

Up

$1,485,773

Up $377,092 (+34%) from 2015

Expenses

Down

$621,806

Down $157,273 (-20%) from 2015

Net Income

Up

$863,967

Up $534,365 (+162%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $10,664,375Liabilities 2010: $41,758Net Assets 2010: $10,622,6172010Assets 2011: $9,782,591Liabilities 2011: $9,379Net Assets 2011: $9,773,2122011Assets 2012: $9,113,922Liabilities 2012: $4,277Net Assets 2012: $9,109,6452012Assets 2013: $10,293,349Liabilities 2013: $14,599Net Assets 2013: $10,278,7502013Assets 2014: $10,369,547Liabilities 2014: $5,257Net Assets 2014: $10,364,2902014Assets 2015: $10,195,102Liabilities 2015: $19,966Net Assets 2015: $10,175,1362015Assets 2016: $11,074,091Liabilities 2016: $2,383Net Assets 2016: $11,071,7082016Assets 2017: $11,955,946Liabilities 2017: $4,964Net Assets 2017: $11,950,9822017Assets 2018: $11,146,181Liabilities 2018: $17,510Net Assets 2018: $11,128,6712018Assets 2019: $12,226,738Liabilities 2019: $299,292Net Assets 2019: $11,927,4462019Assets 2020: $11,893,569Liabilities 2020: $52,364Net Assets 2020: $11,841,2052020Assets 2021: $12,059,803Liabilities 2021: $2,281,253Net Assets 2021: $9,778,5502021Assets 2022: $7,842,784Liabilities 2022: $424,747Net Assets 2022: $7,418,0372022Assets 2023: $7,275,534Liabilities 2023: $265,123Net Assets 2023: $7,010,4112023Assets 2024: $6,616,229Liabilities 2024: $170,385Net Assets 2024: $6,445,8442024

Highlighted filing

2016

Assets$11,074,091
Liabilities$2,383
Net Assets$11,071,708

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $2,088,9342010Revenue 2011: $708,259Expenses 2011: $1,265,650Net Income 2011: -$557,3912011Expenses 2012: $1,990,8942012Revenue 2013: $1,597,271Expenses 2013: $1,265,868Net Income 2013: $331,4032013Revenue 2014: $1,076,215Expenses 2014: $902,233Net Income 2014: $173,9822014Revenue 2015: $1,108,681Expenses 2015: $779,079Net Income 2015: $329,6022015Revenue 2016: $1,485,773Expenses 2016: $621,806Net Income 2016: $863,9672016Revenue 2017: $1,536,899Expenses 2017: $585,762Net Income 2017: $951,1372017Revenue 2018: $394,061Expenses 2018: $613,157Net Income 2018: -$219,0962018Revenue 2019: $514,734Expenses 2019: $909,426Net Income 2019: -$394,6922019Revenue 2020: $684,490Expenses 2020: $1,325,789Net Income 2020: -$641,2992020Revenue 2021: $675,586Expenses 2021: $3,578,186Net Income 2021: -$2,902,6002021Revenue 2022: $370,002Expenses 2022: $1,210,763Net Income 2022: -$840,7612022Revenue 2023: $173,232Expenses 2023: $1,204,260Net Income 2023: -$1,031,0282023Revenue 2024: $568,511Expenses 2024: $1,273,278Net Income 2024: -$704,7672024

Highlighted filing

2016

Revenue$1,485,773
Expenses$621,806
Net Income$863,967
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,509,567
Mission and Program Overview

Mission

To provide major financial support to youth programs that provide all the ingredients necessary to help youth grow through their early teens, toward being healthy, happy, and successful citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,827,605$7,830,257▲ $1,002,652
Land, Buildings, and Equipment, Net$2,263,793$2,253,337▼ $10,456
Cash and Non-Interest-Bearing Accounts$161,311$538,943▲ $377,632
Other Notes and Loans Receivable, Net$536,411$30,000▼ $506,411
Pledges and Grants Receivable-$14,000-
Savings and Temporary Cash Investments$3,754$4,269▲ $515
Accounts Receivable-$750-
Total Assets$10,195,102$11,074,091▲ $878,989
Other Assets Total$402,228$402,535▲ $307
Liabilities
Other Liabilities$16,500--
Accounts Payable and Accrued Expenses$3,466$2,383▼ $1,083
Total Liabilities$19,966$2,383▼ $17,583
Net Assets / Fund Balance
Unrestricted Net Assets$8,961,433$9,880,800▲ $919,367
Permanently Rstr Net Assets$827,613$836,508▲ $8,895
Temporarily Rstr Net Assets$386,090$354,400▼ $31,690
Total Net Assets Fund Balance$10,175,136$11,071,708▲ $896,572
Total Liabilities and Net Assets / Fund Balance$10,195,102$11,074,091▲ $878,989

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,085,800-$1,662,800
Buildings$157,334$37,060$194,394
Equipment$10,203$38,372$48,575

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$885,739$8,130▲ $76,148-$970,017
2015$903,770$8,900▼ $5,426$-21,505$885,739
2014$789,812$67,500▲ $79,378$-32,920$903,770
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terry NealExecutive DiPT$65,300$3,918$69,218

Board Members and Trustees

NameTitle
James StaileyPresident
David AustinDirector
Kelly KonkrightDirector
Norm LeathaDirector
R Terry NealDirector
William HawleyDirector
Matt RingSecretary/tr
Father Joseph WeitensteinerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$790,898
Program Service Revenue
$41,238
Investment Income
$650,737
Other Revenue
$2,900
All Other Contributions
$768,997
Change in Net Assets
$863,967

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$699,198Fair Market Value
Total Noncash Contributions2$699,198-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,427,188
Revenue Not Reported on Financial Statements
$58,585
Revenue Not Reported on Form 990
$32,605
Total Revenue per Audited Statements
$1,459,793
Total Revenue per Form 990
$1,485,773
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$374,469
Other Expenses$171,317
Salaries, Compensation, and Employee Benefits$76,020
Total Fundraising Expense$27,123
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$374,469--$374,469
Current Officers, Directors, Trustees, and Key Employees-$55,374$13,844$69,218
Fees for Service Investment Mgmnt Fees-$54,293-$54,293
Occupancy$14,781$6,999$791$22,571
Fees for Services Other-$12,348$3,485$15,833
Office Expenses-$10,878$4,771$15,649
Fees for Services Accounting-$12,930-$12,930
Insurance-$12,678-$12,678
Depreciation Depletion$8,769$1,687-$10,456
Payroll Taxes-$5,442$1,360$6,802
Other Expenses$7,230$4,342$740$4,342
Information Technology-$4,224-$4,224
Fees for Services Legal-$2,342-$2,342
Advertising--$1,971$1,971
Conferences and Meetings-$1,094-$1,094
Travel-$481$161$642
Total Functional Expenses$405,249$189,434$27,123$621,806

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$621,806
Expenses per Audited Statements$563,221
Total Expenses per Audited Statements$563,221
Expenses Not Reported on Financial Statements$58,585
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
MORNING STAR BOYS' RANCHSpokane, WA3Financial Support$367,228
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Caring for Kids$21,901-$2,500-
Total Events$21,901-$2,500$-2,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Terry D NealFamily MemberEmployee of OrgNo$65,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

R. Terry neal terry d. Neal director exec directo family relationship

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is provided to the director and finance committee who review the form, schedules and related attachments. Any comments or questions are addressed with the preparer and a final draft is presented to the board of directors who then approve the 990. Once management is satisfied with the 990, the board president signs the form 8879-eo authorizing the preparer to e-file the return.

Form 990, Page 6, Part VI, Line 12C

Board members receive, review, and sign the conflict of interest policy annually. Ongoing enforcement occurs through discussions at board meetings as potential issues may arise during the member's term. If an issue arises, the interested person is excused from the meeting and the issue is voted on. The board president monitors and enforces the policy.

Form 990, Page 6, Part VI, Line 15A

A committee of independent board members review the director's compensation and compare it to industry resources for similar organizations. Once the committee has reviewed several sources they then make a recommendation to the board as a whole for approval.

Form 990, Page 6, Part VI, Line 15B

The executive director is the only officer or key employee. See form 990, part vi, line 15a.

Form 990, Page 6, Part VI, Line 19

The foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Morning Star Foundation
EIN
20-4830357
Phone
5094481412
Address
PO BOX 31330, SPOKANE, WA 99223

Signing Officer

Name
Terry Neal
Title
Executive Director
Phone
5094481412
Signed
2017-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Stailey
Formed
2006
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
7
Employees
1
Volunteers
8

Preparer

Firm
Dingus Zarecor & Associates Pllc
Address
12015 E MAIN AVE, SPOKANE VALLEY, WA 99206-6130
Preparer
Thomas Dingus
Phone
5092420874
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in beneficial interest 9,056

Financial Statement Notes

Schedule D, Page 3, Part X

The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except for income, if any, from activities unrelated to the foundations exempt purpose. The foundation evaluates uncertain tax positions whereby the effect of the uncertainty would be recorded if the outcome was considered probable and reasonably estimable. As of december 31, 2016 and 2015, the foundation had no uncertain tax positions requiring accrual.

Schedule D, Page 4, Part XI, Line 2D

Change in beneficial interest 9,056

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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt021294
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE MAJOR FINANCIAL SUPPORT TO YOUTH PROGRAMS THAT PROVIDE ALL THE INGREDIENTS NECESSARY TO HELP YOUTH GROW THROUGH THEIR EARLY TEENS, TOWARD BEING HEALTHY, HAPPY, AND SUCCESSFUL CITIZENS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt010175136
IRS990/NetAssetsOrFundBalancesEOYAmt011071708
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0445446
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0445446
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-2500
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-2500
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt05400
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05400
IRS990/NetUnrlzdGainsLossesInvstAmt023549
IRS990/NoncashContributionsAmt0699198
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0791
IRS990/OccupancyGrp/ManagementAndGeneralAmt06999
IRS990/OccupancyGrp/ProgramServicesAmt014781
IRS990/OccupancyGrp/TotalAmt022571
IRS990/OfficeExpensesGrp/FundraisingAmt04771
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010878
IRS990/OfficeExpensesGrp/TotalAmt015649
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0402228
IRS990/OtherAssetsTotalGrp/EOYAmt0402535
IRS990/OtherChangesInNetAssetsAmt09056
IRS990/OtherExpensesGrp/Desc0OTHER
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/FundraisingAmt0740
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04322
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14342
IRS990/OtherExpensesGrp/ProgramServicesAmt07230
IRS990/OtherExpensesGrp/TotalAmt012292
IRS990/OtherExpensesGrp/TotalAmt14342
IRS990/OtherLiabilitiesGrp/BOYAmt016500
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0536411
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt030000
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01360
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05442
IRS990/PayrollTaxesGrp/TotalAmt06802
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0827613
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0836508
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt014000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES STAILEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0111000
IRS990/ProgramServiceRevenueGrp/Desc0FARM INCOME
IRS990/ProgramServiceRevenueGrp/ExclusionAmt041238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041238
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0167865
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0451500
IRS990/PYInvestmentIncomeAmt0900431
IRS990/PYOtherExpensesAmt0163177
IRS990/PYOtherRevenueAmt0-8833
IRS990/PYProgramServiceRevenueAmt049218
IRS990/PYRevenuesLessExpensesAmt0329602
IRS990/PYSalariesCompEmpBnftPaidAmt0164402
IRS990/PYTotalExpensesAmt0779079
IRS990/PYTotalRevenueAmt01108681
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0863967
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05400
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03754
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04269
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING & OTHER INCOME 166,947
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0790898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0167865
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0201627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0693128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0243770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02097288
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0210691
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0249924
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0174544
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0149746
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0179175
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0964080
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt041238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt049218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt042041
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt066010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0116238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0314745
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0210691
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0249924
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0174544
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0149746
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0179175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0964080
IRS990ScheduleA/InvestmentIncomeCYPct00.27000
IRS990ScheduleA/InvestmentIncomePYPct00.33000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04225
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt069251
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt051948
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt041523
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0166947
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.68080
IRS990ScheduleA/PublicSupportPY509Pct00.58770
IRS990ScheduleA/PublicSupportTotal509Amt02412033
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0832136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0217083
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0243668
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0759138
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0360008
IRS990ScheduleA/Total509Grp/TotalAmt02412033
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01042827
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0471232
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0487463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0960832
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0580706
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03543060
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.31000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0157334
IRS990ScheduleD/BuildingsGrp/DepreciationAmt037060
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0194394
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0885739
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt08130
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0970017
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt076148
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0903770
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt08900
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0885739
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5426
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0-21505
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0789812
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt067500
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0903770
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt079378
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0-32920
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010203
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038372
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048575
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt058585
IRS990ScheduleD/ExpensesSubtotalAmt0563221
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt058585
IRS990ScheduleD/InvestmentExpensesNotIncldAmt058585
IRS990ScheduleD/LandGrp/BookValueAmt02085800
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0423000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01662800
IRS990ScheduleD/NetUnrealizedGainsInvstAmt023549
IRS990ScheduleD/OtherRevenueAmt09056
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.48000
IRS990ScheduleD/RevenueNotReportedAmt032605
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt058585
IRS990ScheduleD/RevenueSubtotalAmt01427188
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR INCOME, IF ANY, FROM ACTIVITIES UNRELATED TO THE FOUNDATIONS EXEMPT PURPOSE. THE FOUNDATION EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF DECEMBER 31, 2016 AND 2015, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN BENEFICIAL INTEREST 9,056
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.21000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02253337
IRS990ScheduleD/TotalExpensesPerForm990Amt0621806
IRS990ScheduleD/TotalRevenuePerForm990Amt01485773
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01459793
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0563221
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt021901
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt021901
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARING FOR KIDS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021901
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021901
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2500
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02500
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02500
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0367228
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FINANCIAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MORNING STAR BOYS' RANCH

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.62$0.17$6.45$0.57$1.27$0.70
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.28$0.27$7.01$0.17$1.20$1.03
2022Detailed filing. Detailed filing data is available for this year.$7.84$0.42$7.42$0.37$1.21$0.84
2021Detailed filing. Detailed filing data is available for this year.$12.1$2.28$9.78$0.68$3.58$2.90
2020Detailed filing. Detailed filing data is available for this year.$11.9$0.05$11.8$0.68$1.33$0.64
2019Detailed filing. Detailed filing data is available for this year.$12.2$0.30$11.9$0.51$0.91$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$0.02$11.1$0.39$0.61$0.22
2017Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$1.54$0.59$0.95
2016Detailed filing. Detailed filing data is available for this year.$11.1$0.00$11.1$1.49$0.62$0.86
2015Detailed filing. Detailed filing data is available for this year.$10.2$0.02$10.2$1.11$0.78$0.33
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$0.01$10.4$1.08$0.90$0.17
2013Detailed filing. Detailed filing data is available for this year.$10.3$0.01$10.3$1.60$1.27$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.11$0.00$9.11$1.99
2011Summary only. Only limited summary data is available for this year.$9.78$0.01$9.77$0.71$1.27$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$0.04$10.6$2.09