Civic Intelligence

Morningstar Learning Center Inc.

990 • Fiscal year 2015 • EIN 20-5113402

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 29, 2016

Organization Profilewww.morningstarlearningcenter.org
PO Box 160505Big Sky, MT 59716

(406) 579-8903

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

16th percentile

-9.8%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$527,114

Down $57,406 (-9.8%) from 2014

Net Assets

Down

$519,871

Down $45,629 (-8.1%) from 2014

Liabilities

Down

$7,243

Down $11,777 (-62%) from 2014

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin17th percentile

Revenue

Down

$320,531

Down $92,145 (-22%) from 2014

Expenses

Up

$366,160

Up $13,042 (+3.7%) from 2014

Net Income

Down

-$45,629

Down $105,187 (-177%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$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

2015

Assets$527,114
Liabilities$7,243
Net Assets$519,871
Open 2015 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$320,531
Expenses$366,160
Net Income-$45,629
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 29, 2016
Return Version
2014v6.0
Gross Receipts
$320,531
Mission and Program Overview

Mission

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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$368,803$357,666▼ $11,137
Savings and Temporary Cash Investments$195,914$158,675▼ $37,239
Cash and Non-Interest-Bearing Accounts$18,472$9,518▼ $8,954
Accounts Receivable$1,331$1,255▼ $76
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$584,520$527,114▼ $57,406
Other Assets Total-$0-
Liabilities
Other Liabilities$4,400$5,100▲ $700
Deferred Revenue$1,357$1,471▲ $114
Accounts Payable and Accrued Expenses$13,263$672▼ $12,591
Total Liabilities$19,020$7,243▼ $11,777
Net Assets / Fund Balance
Unrestricted Net Assets$565,500$519,871▼ $45,629
Total Net Assets Fund Balance$565,500$519,871▼ $45,629
Total Liabilities and Net Assets / Fund Balance$584,520$527,114▼ $57,406

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$340,712$35,811$376,523
Leasehold Improvements$15,731$1,275$17,006
Other Land Buildings$1,223$13,349$14,572
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Matt DoddPresident
Sarah BlechtaVice President
Chris Opi JahnDirector
Laura KustoDirector
Maggie LuchiniDirector
Danielle McClainSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$37,658
Program Service Revenue
$276,056
Investment Income
$114
Other Revenue
$6,703
All Other Contributions
$37,658
Change in Net Assets
$-45,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,770
Other Expenses$99,390
Total Fundraising Expense$14,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,803--$230,803
Payroll Taxes$35,967--$35,967
Fees for Services Other$2,000$21,201-$23,201
Fees for Services Accounting$11,598$535-$12,133
Depreciation Depletion$11,137--$11,137
Occupancy$9,356--$9,356
Other Expenses$5,158-$14,759$5,158
Insurance$2,792$2,218-$5,010
All Other Expenses$1,515--$1,515
Fees for Services Legal-$963-$963
Travel$888--$888
Advertising$260$195-$455
Total Functional Expenses$326,289$25,112$14,759$366,160
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,562
Professional Fundraising Fees$0
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
Deposits payable$5,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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
4065798903
Address
PO BOX 160505, BIG SKY, MT 59716

Signing Officer

Name
Matt Dodd
Title
President
Signed
2016-01-29
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
8
Employees
21
Volunteers
50

Preparer

Firm
Knaub and Company Pc
Address
PO BOX 161030, BIG SKY, MT 59716
Preparer
Marjorie L Knaub
Phone
4069956040
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IRS990/PYOtherExpensesAmt080433
IRS990/PYOtherRevenueAmt052749
IRS990/PYProgramServiceRevenueAmt0286135
IRS990/PYRevenuesLessExpensesAmt059558
IRS990/PYSalariesCompEmpBnftPaidAmt0272685
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IRS990/PYTotalRevenueAmt0412676
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-45629
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0276056
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0359585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0851468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0239846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0218826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01983439
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0114
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0259
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0491
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01260
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06703
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt052749
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-104153
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03440
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0-41261
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0851468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0239846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0218826
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01983439
IRS990ScheduleA/TotalSupportAmt01943438
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt0340712
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035811
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0376523
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015731
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01275
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017006
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01223
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013349
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0357666
IRS990ScheduleD/TotalLiabilityAmt05100
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0527114
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IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014759
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025112
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0326289
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366160
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019020
IRS990/TotalLiabilitiesEOYAmt07243
IRS990/TotalLiabilitiesGrp/BOYAmt019020
IRS990/TotalLiabilitiesGrp/EOYAmt07243
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0565500
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0519871
IRS990/TotalProgramServiceExpensesAmt0326289
IRS990/TotalProgramServiceRevenueAmt0276056
IRS990/TotalRevenueGrp/ExclusionAmt04562
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278311
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320531
IRS990/TotalVolunteersCnt050
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IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0888
IRS990/TravelGrp/TotalAmt0888
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0565500
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IRS990/VotingMembersGoverningBodyCnt06

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$527,114
Liabilities
$7,243
Net assets
$519,871
Revenue
$320,531
Expenses
$366,160
Net income
-$45,629
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