Civic Intelligence

Morning Sun Development Corp C/O Leroy K Pierce President

EIN 42-1279953 • 501(c)3 • Morning Sun, IA

Morning Sun, IA
Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

4th percentile

-93%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

32nd percentile

-3.4%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$766,832

Down $26,856 (-3.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$766,832

Down $26,856 (-3.4%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin4th percentile

Revenue

Up

$28,967

Up $4,238 (+17%) from 2023

Expenses

Up

$55,823

Up $11,646 (+26%) from 2023

Net Income

Down

-$26,856

Down $7,408 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,067,886Liabilities 2011: $12,846Net Assets 2011: $1,055,0402011Assets 2012: $1,025,351Liabilities 2012: $1,406Net Assets 2012: $1,023,9452012Assets 2013: $996,940Liabilities 2013: $1,535Net Assets 2013: $995,4052013Assets 2014: $979,161Liabilities 2014: $0Net Assets 2014: $979,1612014Assets 2015: $953,667Liabilities 2015: $0Net Assets 2015: $953,6672015Assets 2016: $921,839Liabilities 2016: $0Net Assets 2016: $921,8392016Assets 2017: $898,487Liabilities 2017: $0Net Assets 2017: $898,4872017Assets 2018: $879,201Liabilities 2018: $0Net Assets 2018: $879,2012018Assets 2019: $850,718Liabilities 2019: $0Net Assets 2019: $850,7182019Assets 2020: $822,625Liabilities 2020: $3,456Net Assets 2020: $819,1692020Assets 2021: $837,477Liabilities 2021: $0Net Assets 2021: $837,4772021Assets 2022: $813,136Liabilities 2022: $0Net Assets 2022: $813,1362022Assets 2023: $793,688Liabilities 2023: $0Net Assets 2023: $793,6882023Assets 2024: $766,832Liabilities 2024: $0Net Assets 2024: $766,8322024

Highlighted filing

2024

Assets$766,832
Liabilities$0
Net Assets$766,832
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$100K$50K$0-$50KRevenue 2011: $25,769Expenses 2011: $49,074Net Income 2011: -$23,3052011Revenue 2012: $22,863Expenses 2012: $54,705Net Income 2012: -$31,8422012Revenue 2013: $17,266Expenses 2013: $45,806Net Income 2013: -$28,5402013Revenue 2014: $16,978Expenses 2014: $49,179Net Income 2014: -$32,2012014Revenue 2015: $23,215Expenses 2015: $48,709Net Income 2015: -$25,4942015Revenue 2016: $17,605Expenses 2016: $49,433Net Income 2016: -$31,8282016Revenue 2017: $19,675Expenses 2017: $43,027Net Income 2017: -$23,3522017Revenue 2018: $22,577Expenses 2018: $41,863Net Income 2018: -$19,2862018Revenue 2019: $19,509Expenses 2019: $47,992Net Income 2019: -$28,4832019Revenue 2020: $18,541Expenses 2020: $50,090Net Income 2020: -$31,5492020Revenue 2021: $99,508Expenses 2021: $81,200Net Income 2021: $18,3082021Revenue 2022: $19,728Expenses 2022: $44,069Net Income 2022: -$24,3412022Revenue 2023: $24,729Expenses 2023: $44,177Net Income 2023: -$19,4482023Revenue 2024: $28,967Expenses 2024: $55,823Net Income 2024: -$26,8562024

Highlighted filing

2024

Revenue$28,967
Expenses$55,823
Net Income-$26,856
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$766,832
Liabilities
$0
Net assets
$766,832
Revenue
$28,967
Expenses
$55,823
Net income
-$26,856
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.03$0.06$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.00$0.79$0.02$0.04$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.00$0.81$0.02$0.04$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$0.10$0.08$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.82$0.02$0.05$0.03
2019Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$0.02$0.05$0.03
2018Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.02$0.04$0.02
2017Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.02$0.04$0.02
2016Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.02$0.05$0.03
2015Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.02$0.05$0.03
2014Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.02$0.05$0.03
2013Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.02$0.05$0.03
2012Summary only. Only limited summary data is available for this year.$1.03$0.00$1.02$0.02$0.05$0.03
2011Summary only. Only limited summary data is available for this year.$1.07$0.01$1.06$0.03$0.05$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 1, 2025
Return Version
2024v5.0
Gross Receipts
$28,967
Mission and Program Overview

Mission

The mission of the morning sun development corp is to support initiatives that help develop, maintain, and promote the community of morning sun, iowa as an attractive place to live, work and do business.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$793,688$766,832▼ $26,856
Land, Buildings, and Equipment, Net$739,764$723,899▼ $15,865
Cash and Non-Interest-Bearing Accounts$53,924$42,933▼ $10,991
Total Assets$793,688$766,832▼ $26,856
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$793,688$766,832▼ $26,856
Total Liabilities and Net Assets / Fund Balance$793,688$766,832▼ $26,856

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$560,668$337,627$898,295
Other Land Buildings$85,050-$85,050
Land$74,423-$74,423
Equipment-$60,409$60,409
Leasehold Improvements$3,758$12,889$16,647

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$124,297$338▲ $12,742-$129,839
2023$116,377$100▲ $15,571-$124,297
2022$141,128$50▼ $17,448-$116,377
2021$82,206$50,100▲ $13,646-$141,128
2020$26,898$51,247▲ $8,250-$82,206
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
David PiercePresident
Connie MaloneDirector
Pat ThomasDirector
Patricia SchaeferDirector
Sandy McelhinneyDirector
Tom BryantDirector
Sue BryantSecretary/tr
Mary ZoecklerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,000
Program Service Revenue
$22,899
Investment Income
$68
Other Revenue
$0
All Other Contributions
$6,000
Change in Net Assets
$-26,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,823
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$24,041--$24,041
Occupancy$16,814--$16,814
Insurance$4,837--$4,837
Fees for Services Accounting-$1,423-$1,423
Office Expenses-$988-$988
Other Expenses$762--$762
All Other Expenses$64--$64
Total Functional Expenses$53,412$2,411$0$55,823
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 2

“Sue bryant tom bryant director director family”

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

“The board of directors will review the tax return and provide comments to the preparer prior to filing. Upon all comments being reviewed, the board will vote to approve the filing of the tax return.”

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

“The policy requires that the board annually disclose in writing any relationships or interests that could be a conflict of interest or have the appearance of a conflict of interest. The purpose of the policy and the requirements to disclose should a conflict arise is discussed at the board meeting when the forms are distributed.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request to the treasurer or secretary of the board.”

Filing and Contact Details

Filer

Filer Name
Morning Sun Development Corp
EIN
42-1279953
Phone
3198686722
Address
PO BOX 555, MORNING SUN, IA 52640

Signing Officer

Name
Sue Bryant
Title
Secretary/treasurer
Phone
5632602634
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Pierce
Formed
1986
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Tdt Cpas and Advisors Pc
Address
323 JEFFERSON STREET, BURLINGTON, IA 52601
Preparer
Keely S Keitzer CPA
Phone
3197539877
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“The community center includes an art gallery with a permanent display of paintings by local/regional artist, lora rock. The gallery is also used for exhibitions of borrowed paintings and student art as an attraction paired with the rural free delivery museum. The gallery honors the artist's memory and educates future generations with the display of her art work.”

Schedule D, Page 2, Part V, Line 4

“The purpose of the endowment fund is to assist in the repair and maintenance costs of the community center and the united states rural free delivery postal museum, owned by the organization. The endowment is held with the community foundation of greater muscatine.”

Raw XML AppendixShowing 400 of 417 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMMUNITY CENTER INCLUDES AN ART GALLERY WITH A PERMANENT DISPLAY OF PAINTINGS BY LOCAL/REGIONAL ARTIST, LORA ROCK. THE GALLERY IS ALSO USED FOR EXHIBITIONS OF BORROWED PAINTINGS AND STUDENT ART AS AN ATTRACTION PAIRED WITH THE RURAL FREE DELIVERY MUSEUM. THE GALLERY HONORS THE ARTIST'S MEMORY AND EDUCATES FUTURE GENERATIONS WITH THE DISPLAY OF HER ART WORK.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE PURPOSE OF THE ENDOWMENT FUND IS TO ASSIST IN THE REPAIR AND MAINTENANCE COSTS OF THE COMMUNITY CENTER AND THE UNITED STATES RURAL FREE DELIVERY POSTAL MUSEUM, OWNED BY THE ORGANIZATION. THE ENDOWMENT IS HELD WITH THE COMMUNITY FOUNDATION OF GREATER MUSCATINE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART III, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUE BRYANT TOM BRYANT DIRECTOR DIRECTOR FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS WILL REVIEW THE TAX RETURN AND PROVIDE COMMENTS TO THE PREPARER PRIOR TO FILING. UPON ALL COMMENTS BEING REVIEWED, THE BOARD WILL VOTE TO APPROVE THE FILING OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY REQUIRES THAT THE BOARD ANNUALLY DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD BE A CONFLICT OF INTEREST OR HAVE THE APPEARANCE OF A CONFLICT OF INTEREST. THE PURPOSE OF THE POLICY AND THE REQUIREMENTS TO DISCLOSE SHOULD A CONFLICT ARISE IS DISCUSSED AT THE BOARD MEETING WHEN THE FORMS ARE DISTRIBUTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE TREASURER OR SECRETARY OF THE BOARD.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/CityNm0MORNING SUN
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-01
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