Civic Intelligence

Morningstar Learning Center Inc.

990 • Fiscal year 2017 • EIN 20-5113402

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 16, 2017

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

(406) 995-2565

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

63rd percentile

9.4%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

63rd percentile

8.8%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

23%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$548,230

Up $44,168 (+8.8%) from 2016

Net Assets

Up

$527,207

Up $36,465 (+7.4%) from 2016

Liabilities

Up

$21,023

Up $7,703 (+58%) from 2016

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin63rd percentile

Revenue

Up

$389,060

Up $72,047 (+23%) from 2016

Expenses

Up

$352,595

Up $6,453 (+1.9%) from 2016

Net Income

Up

$36,465

Up $65,594 (+225%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth63rd 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

2017

Assets$548,230
Liabilities$21,023
Net Assets$527,207
Open 2017 Filing

Operations Trend

Revenue Growth73rd 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

2017

Revenue$389,060
Expenses$352,595
Net Income$36,465
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 16, 2017
Return Version
2016v3.0
Gross Receipts
$389,060
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$354,624$343,114▼ $11,510
Savings and Temporary Cash Investments$129,774$156,965▲ $27,191
Cash and Non-Interest-Bearing Accounts$19,664$19,897▲ $233
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$504,062$548,230▲ $44,168
Other Assets Total-$28,254-
Liabilities
Other Liabilities$4,700$11,555▲ $6,855
Deferred Revenue$5,362$5,362→ $0
Accounts Payable and Accrued Expenses$3,258$4,106▲ $848
Total Liabilities$13,320$21,023▲ $7,703
Net Assets / Fund Balance
Unrestricted Net Assets$490,742$527,207▲ $36,465
Total Net Assets Fund Balance$490,742$527,207▲ $36,465
Total Liabilities and Net Assets / Fund Balance$504,062$548,230▲ $44,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$328,068$55,456$383,524
Leasehold Improvements$13,463$3,543$17,006
Other Land Buildings$1,583$14,336$15,919
Other Assets Org$28,254--
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Matt DoddPresident
Sarah BlechtaVice President
Chris Opi JahnDirector
Elex McAlearDirector
Kami HusseyDirector
Maren Dunn-ChandlerDirector
Danielle McClainSecretary
Laura KustoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,899
Program Service Revenue
$342,496
Investment Income
$0
Other Revenue
$6,665
All Other Contributions
$39,899
Change in Net Assets
$36,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$288,981
Other Expenses$63,614
Total Fundraising Expense$3,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$257,359--$257,359
Payroll Taxes$31,622--$31,622
Fees for Services Accounting$14,483$600-$15,083
Depreciation Depletion$11,510--$11,510
Occupancy$9,075--$9,075
Fees for Services Other$8,672$225-$8,897
Insurance$2,715--$2,715
Other Expenses$323-$3,364$323
Advertising$314--$314
All Other Expenses$81-$30$111
Total Functional Expenses$348,376$825$3,394$352,595
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,665
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
Family Asst$9,155
Deposits payable$2,400
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
4069952565
Address
PO BOX 160505, BIG SKY, MT 59716

Signing Officer

Name
Matt Dodd
Title
President
Signed
2017-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
6
Employees
23
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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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Pre-school revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0342496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0342496
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017589
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072766
IRS990/PYOtherRevenueAmt014047
IRS990/PYProgramServiceRevenueAmt0285374
IRS990/PYRevenuesLessExpensesAmt0-29129
IRS990/PYSalariesCompEmpBnftPaidAmt0273376
IRS990/PYTotalExpensesAmt0346142
IRS990/PYTotalRevenueAmt0317013
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt036465
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0342496
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129774
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0156965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0382395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0302963
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0313714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0359585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0851468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02210125
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0342
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0259
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0718
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06665
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt014047
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt06703
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt052749
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0-104153
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0-23989
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02210125
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0382395
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0302963
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0313714
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0359585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0851468
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02210125
IRS990ScheduleA/TotalSupportAmt02186854
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/BookValueAmt0328068
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055456
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0383524
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013463
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03543
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017006
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt028254
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WORK IN PROCESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01583
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014336
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Family Asst
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0343114
IRS990ScheduleD/TotalBookValueOtherAssetsAmt028254
IRS990ScheduleD/TotalLiabilityAmt011555
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0504062
IRS990/TotalAssetsEOYAmt0548230
IRS990/TotalAssetsGrp/BOYAmt0504062
IRS990/TotalAssetsGrp/EOYAmt0548230
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039899
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03394
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0825
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0348376
IRS990/TotalFunctionalExpensesGrp/TotalAmt0352595
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013320
IRS990/TotalLiabilitiesEOYAmt021023
IRS990/TotalLiabilitiesGrp/BOYAmt013320
IRS990/TotalLiabilitiesGrp/EOYAmt021023
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0490742
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0527207
IRS990/TotalProgramServiceExpensesAmt0348376
IRS990/TotalProgramServiceRevenueAmt0342496
IRS990/TotalRevenueGrp/ExclusionAmt06665
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0342496

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$548,230
Liabilities
$21,023
Net assets
$527,207
Revenue
$389,060
Expenses
$352,595
Net income
$36,465
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