Civic Intelligence

Morningstar Learning Center Inc

EIN 20-5113402 • 501(c)3 • Big Sky, MT

Profile

Morningstar Learning Center's mission is to develop and connect Big Sky's young children and families by providing reliable childcare, quality early education, and supportive resources from planning through parenthood.

PO Box 160505Big Sky, MT 59716

www.morningstarlearningcenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.09x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

50%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

60%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$1,896,703

Up $99,167 (+5.5%) from 2024

Liabilities

Up

$230,696

Up $28,505 (+14%) from 2024

Net Assets

Up

$1,666,007

Up $70,662 (+4.4%) from 2024

Operations
Liabilities / Revenue52nd percentileNet Margin82nd percentile

Revenue

Up

$1,665,420

Up $331,236 (+25%) from 2024

Expenses

Up

$1,596,244

Up $86,389 (+5.7%) from 2024

Net Income

Up

$69,176

Up $244,847 (+139%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $137,558Liabilities 2011: $104,259Net Assets 2011: $33,2992011Assets 2012: $409,505Liabilities 2012: $336,463Net Assets 2012: $73,0422012Assets 2013: $527,537Liabilities 2013: $21,595Net Assets 2013: $505,9422013Assets 2014: $584,520Liabilities 2014: $19,020Net Assets 2014: $565,5002014Assets 2015: $527,114Liabilities 2015: $7,243Net Assets 2015: $519,8712015Assets 2016: $504,062Liabilities 2016: $13,320Net Assets 2016: $490,7422016Assets 2017: $548,230Liabilities 2017: $21,023Net Assets 2017: $527,2072017Assets 2018: $623,826Liabilities 2018: $7,665Net Assets 2018: $616,1612018Assets 2019: $826,098Liabilities 2019: $219,677Net Assets 2019: $606,4212019Assets 2020: $891,531Liabilities 2020: $236,218Net Assets 2020: $655,3132020Assets 2022: $1,308,706Liabilities 2022: $219,431Net Assets 2022: $1,089,2752022Assets 2023: $1,957,011Liabilities 2023: $181,208Net Assets 2023: $1,775,8032023Assets 2024: $1,797,536Liabilities 2024: $202,191Net Assets 2024: $1,595,3452024Assets 2025: $1,896,703Liabilities 2025: $230,696Net Assets 2025: $1,666,0072025

Highlighted filing

2025

Assets$1,896,703
Liabilities$230,696
Net Assets$1,666,007
Open 2025 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: -$176,432Expenses 2011: $248,810Net Income 2011: -$425,2422011Revenue 2012: $311,254Expenses 2012: $271,511Net Income 2012: $39,7432012Revenue 2013: $747,574Expenses 2013: $314,674Net Income 2013: $432,9002013Revenue 2014: $412,676Expenses 2014: $353,118Net Income 2014: $59,5582014Revenue 2015: $320,531Expenses 2015: $366,160Net Income 2015: -$45,6292015Revenue 2016: $317,013Expenses 2016: $346,142Net Income 2016: -$29,1292016Revenue 2017: $389,060Expenses 2017: $352,595Net Income 2017: $36,4652017Revenue 2018: $591,741Expenses 2018: $502,787Net Income 2018: $88,9542018Revenue 2019: $582,523Expenses 2019: $592,263Net Income 2019: -$9,7402019Revenue 2020: $599,693Expenses 2020: $550,801Net Income 2020: $48,8922020Revenue 2022: $1,296,651Expenses 2022: $998,351Net Income 2022: $298,3002022Revenue 2023: $2,069,964Expenses 2023: $1,388,223Net Income 2023: $681,7412023Revenue 2024: $1,334,184Expenses 2024: $1,509,855Net Income 2024: -$175,6712024Revenue 2025: $1,665,420Expenses 2025: $1,596,244Net Income 2025: $69,1762025

Highlighted filing

2025

Revenue$1,665,420
Expenses$1,596,244
Net Income$69,176
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,896,703
Liabilities
$230,696
Net assets
$1,666,007
Revenue
$1,665,420
Expenses
$1,596,244
Net income
$69,176
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.90$0.23$1.67$1.67$1.60$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.80$0.20$1.60$1.33$1.51$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.96$0.18$1.78$2.07$1.39$0.68
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.22$1.09$1.30$1.00$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.24$0.66$0.60$0.55$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.22$0.61$0.58$0.59$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.62$0.59$0.50$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.39$0.35$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.32$0.35$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.52$0.32$0.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.57$0.41$0.35$0.06
2013Summary only. Only limited summary data is available for this year.$0.53$0.02$0.51$0.75$0.31$0.43
2012Summary only. Only limited summary data is available for this year.$0.41$0.34$0.07$0.31$0.27$0.04
2011Summary only. Only limited summary data is available for this year.$0.14$0.10$0.03$0.18$0.25$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.2
Gross Receipts
$1,665,420
Mission and Program Overview

Mission

The organization's mission is to provide affordable early childhood education in a safe, suitable, environmentally-friendly facility for the long-term benefit of Big Sky children.

Morningstar Learning Center's most significant activity is providing excellent early childhood education for the young children of Big Sky. By doing so, we provide reliable childcare to their families and support our community's workforce.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$913,814$864,888▼ $48,926
Land, Buildings, and Equipment, Net$687,126$739,632▲ $52,506
Cash and Non-Interest-Bearing Accounts$176,846$271,433▲ $94,587
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,797,536$1,896,703▲ $99,167
Other Assets Total$19,750$20,750▲ $1,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$153,194$141,224▼ $11,970
Other Liabilities$15,372$89,472▲ $74,100
Deferred Revenue$33,625--
Total Liabilities$202,191$230,696▲ $28,505
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,595,345$1,666,007▲ $70,662
Total Net Assets Fund Balance$1,595,345$1,666,007▲ $70,662
Total Liabilities and Net Assets / Fund Balance$1,797,536$1,896,703▲ $99,167

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$379,034$162,287$541,321
Land$288,000-$288,000
Leasehold Improvements$72,214$13,569$85,783
Other Land Buildings$238$15,821$16,059
Equipment$146$12,176$12,322
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Mariel ButanExecutive DirectorFT$115,350$115,350

Board Members and Trustees

NameTitle
Stephanie KissellPresident
Ben HolstVice President
Alanah GriffithDirector
Emily ReiersonDirector
Wes HoeckerDirector
Marie GoodeSecretary
Chris OliverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,207,504
Program Service Revenue
$405,477
Investment Income
$52,439
Other Revenue
$0
All Other Contributions
$371,406
Change in Net Assets
$69,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,297,810
Other Expenses$298,434
Total Fundraising Expense$158,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$942,835$62,764$94,147$1,099,746
Payroll Taxes$82,476$4,442$6,662$93,580
Other Employee Benefits$76,521$4,586$6,880$87,987
Occupancy$74,242--$74,242
Fees for Services Other$40,495--$40,495
Insurance$18,691--$18,691
Pension Plan Contributions$12,751$1,498$2,248$16,497
Depreciation Depletion$16,271--$16,271
Other Expenses$15,328$4,344$6,516$15,328
Fees for Services Accounting$6,298$6,668-$12,966
All Other Expenses$9,842$2,826-$12,668
Interest$10,836--$10,836
Information Technology$4,550--$4,550
Office Expenses$4,019--$4,019
Fees for Service Investment Mgmnt Fees-$2,851-$2,851
Total Functional Expenses$1,347,749$89,979$158,516$1,596,244
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various fundraising events$86,098---
Total Events$86,098---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$69,025
Employee Housing Deposits$17,855
Family Assistance$2,590
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
No
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, Part VI, Section B, Line 11B

“The board of directors reviews the 990 upon completion.”

Form 990, Part VI, Section B, Line 12C

“Any potential conflicts of interest are discussed at the board level and specifically avoided.”

Form 990, Part VI, Section B, Line 15A

“The board of directors approves the salary of the Executive Director.”

Form 990, Part VI, Section C, Line 19

“Access to all governing documents, policies and procedures, and financial information are available upon request.”

Filing and Contact Details

Filer

Filer Name
Morningstar Learning Center Inc
EIN
20-5113402
Phone
4069952565
Address
PO BOX 160505, BIG SKY, MT 59716

Signing Officer

Name
Ben Holst
Title
Vice President
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Holst
Formed
2006
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
26
Volunteers
20

Preparer

Firm
Neil and Company CPAs PC
Address
1184 N 15th Ave Ste 1, Bozeman, MT 59715
Preparer
Neil Company Cpas Pc
Phone
4065879239
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of directors reviews the 990 upon completion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any potential conflicts of interest are discussed at the board level and specifically avoided.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors approves the salary of the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Access to all governing documents, policies and procedures, and financial information are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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