Civic Intelligence

Morningstar Learning Center Inc.

990 • Fiscal year 2016 • EIN 20-5113402

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 28, 2017

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

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

51st percentile

0.04x

Higher debt load relative to revenue than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

23rd percentile

-9.2%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

27th percentile

-4.4%

Faster asset growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-1.1%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$504,062

Down $23,052 (-4.4%) from 2015

Net Assets

Down

$490,742

Down $29,129 (-5.6%) from 2015

Liabilities

Up

$13,320

Up $6,077 (+84%) from 2015

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin23rd percentile

Revenue

Down

$317,013

Down $3,518 (-1.1%) from 2015

Expenses

Down

$346,142

Down $20,018 (-5.5%) from 2015

Net Income

Up

-$29,129

Up $16,500 (+36%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth27th 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

2016

Assets$504,062
Liabilities$13,320
Net Assets$490,742
Open 2016 Filing

Operations Trend

Revenue Growth40th 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

2016

Revenue$317,013
Expenses$346,142
Net Income-$29,129
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 28, 2017
Return Version
2015v3.0
Gross Receipts
$317,013
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$357,666$354,624▼ $3,042
Savings and Temporary Cash Investments$158,675$129,774▼ $28,901
Cash and Non-Interest-Bearing Accounts$9,518$19,664▲ $10,146
Accounts Receivable$1,255$0▼ $1,255
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$527,114$504,062▼ $23,052
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,471$5,362▲ $3,891
Other Liabilities$5,100$4,700▼ $400
Accounts Payable and Accrued Expenses$672$3,258▲ $2,586
Total Liabilities$7,243$13,320▲ $6,077
Net Assets / Fund Balance
Unrestricted Net Assets$519,871$490,742▼ $29,129
Total Net Assets Fund Balance$519,871$490,742▼ $29,129
Total Liabilities and Net Assets / Fund Balance$527,114$504,062▼ $23,052

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$337,902$45,622$383,524
Leasehold Improvements$14,597$2,409$17,006
Other Land Buildings$2,125$13,794$15,919
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
$17,589
Program Service Revenue
$285,374
Investment Income
$3
Other Revenue
$14,047
All Other Contributions
$17,589
Change in Net Assets
$-29,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$273,376
Other Expenses$72,766
Total Fundraising Expense$11,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,555--$243,555
Payroll Taxes$29,821--$29,821
Fees for Services Accounting$11,025$535-$11,560
Depreciation Depletion$11,390--$11,390
Occupancy$8,694--$8,694
Fees for Services Other$2,083$2,031-$4,114
Insurance$2,490--$2,490
All Other Expenses$521-$1,000$1,521
Other Expenses$1,434-$10,263$1,434
Advertising$810--$810
Travel$511--$511
Total Functional Expenses$332,313$2,566$11,263$346,142
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,047
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$4,700
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
2017-02-28
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Neil and Company CPAs PC
Address
1184 N 15th 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, 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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ReturnHeader/BuildTS02017-02-10 21:41:12Z

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$504,062
Liabilities
$13,320
Net assets
$490,742
Revenue
$317,013
Expenses
$346,142
Net income
-$29,129
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