Civic Intelligence

Morning Star Academy

990 • Fiscal year 2018 • EIN 45-1593367

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 09, 2018

Organization ProfileWWW.MORNINGSTARLIONS.ORG
PO Box 236Bonham, TX 75418

(903) 583-5974

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

12th percentile

0.03x

Higher debt load relative to revenue than 12% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

9th percentile

-24%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

15th percentile

$62,768

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

32nd percentile

-2.0%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

9.5%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets8th percentile

Assets

Down

$23,825,162

Down $473,892 (-2.0%) from 2017

Net Assets

Down

$23,772,654

Down $446,175 (-1.8%) from 2017

Liabilities

Down

$52,508

Down $27,717 (-35%) from 2017

Revenue And Expenses
Liabilities / Revenue12th percentileNet Margin9th percentile

Revenue

Up

$1,855,634

Up $160,821 (+9.5%) from 2017

Expenses

Down

$2,306,537

Down $30,904 (-1.3%) from 2017

Net Income

Up

-$450,903

Up $191,725 (+30%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$30M$20M$10M$0Assets 2012: $2,864,449Liabilities 2012: $500Net Assets 2012: $2,863,9492012Assets 2013: $17,108,801Liabilities 2013: $13,563Net Assets 2013: $17,095,2382013Assets 2014: $22,379,155Liabilities 2014: $8,664Net Assets 2014: $22,370,4912014Assets 2015: $25,628,960Liabilities 2015: $71,641Net Assets 2015: $25,557,3192015Assets 2016: $24,947,515Liabilities 2016: $95,525Net Assets 2016: $24,851,9902016Assets 2017: $24,299,054Liabilities 2017: $80,225Net Assets 2017: $24,218,8292017Assets 2018: $23,825,162Liabilities 2018: $52,508Net Assets 2018: $23,772,6542018Assets 2019: $23,068,291Liabilities 2019: $24,114Net Assets 2019: $23,044,1772019Assets 2020: $22,273,265Liabilities 2020: $231,652Net Assets 2020: $22,041,6132020Assets 2021: $21,575,064Liabilities 2021: $5,978Net Assets 2021: $21,569,0862021Assets 2022: $21,203,372Liabilities 2022: $6,048Net Assets 2022: $21,197,3242022Assets 2023: $20,350,829Liabilities 2023: $18,175Net Assets 2023: $20,332,6542023Assets 2024: $19,830,767Liabilities 2024: $4,434Net Assets 2024: $19,826,3332024Assets 2025: $19,185,373Liabilities 2025: $64,389Net Assets 2025: $19,120,9842025

Highlighted filing

2018

Assets$23,825,162
Liabilities$52,508
Net Assets$23,772,654
Open 2018 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $2,823,783Expenses 2012: $23,311Net Income 2012: $2,800,4722012Revenue 2013: $14,364,178Expenses 2013: $132,889Net Income 2013: $14,231,2892013Revenue 2014: $6,523,576Expenses 2014: $1,250,690Net Income 2014: $5,272,8862014Revenue 2015: $5,097,109Expenses 2015: $1,910,204Net Income 2015: $3,186,9052015Revenue 2016: $1,489,746Expenses 2016: $2,195,739Net Income 2016: -$705,9932016Revenue 2017: $1,694,813Expenses 2017: $2,337,441Net Income 2017: -$642,6282017Revenue 2018: $1,855,634Expenses 2018: $2,306,537Net Income 2018: -$450,9032018Revenue 2019: $1,535,949Expenses 2019: $2,268,438Net Income 2019: -$732,4892019Revenue 2020: $1,246,113Expenses 2020: $2,246,105Net Income 2020: -$999,9922020Revenue 2021: $1,705,156Expenses 2021: $2,198,461Net Income 2021: -$493,3052021Revenue 2022: $1,593,135Expenses 2022: $1,922,225Net Income 2022: -$329,0902022Revenue 2023: $947,005Expenses 2023: $1,863,947Net Income 2023: -$916,9422023Revenue 2024: $1,326,839Expenses 2024: $1,848,197Net Income 2024: -$521,3582024Revenue 2025: $1,320,130Expenses 2025: $2,009,361Net Income 2025: -$689,2312025

Highlighted filing

2018

Revenue$1,855,634
Expenses$2,306,537
Net Income-$450,903
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 9, 2018
Return Version
2017v2.3
Gross Receipts
$1,883,116
Mission and Program Overview

Mission

Morning star academy exists to provide a safe, nurturing environment that allows children to grow physically, spiritually and academically by integrating biblical faith and quality education into all of our childcare and academic programs.

Transforming tomorrow by shaping hearts, growing minds and empowering christ-like leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,146,583$23,679,737▼ $466,846
Investments in Publicly Traded Securities$107,302$134,043▲ $26,741
Cash and Non-Interest-Bearing Accounts$45,169$11,382▼ $33,787
Total Assets$24,299,054$23,825,162▼ $473,892
Liabilities
Accounts Payable and Accrued Expenses$55,727$33,908▼ $21,819
Deferred Revenue$24,498$18,600▼ $5,898
Total Liabilities$80,225$52,508▼ $27,717
Net Assets / Fund Balance
Unrestricted Net Assets$24,111,527$23,638,611▼ $472,916
Temporarily Rstr Net Assets$107,302$134,043▲ $26,741
Total Net Assets Fund Balance$24,218,829$23,772,654▼ $446,175
Total Liabilities and Net Assets / Fund Balance$24,299,054$23,825,162▼ $473,892

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,325,882$2,449,721$21,775,603
Leasehold Improvements$1,667,427$768,972$2,436,399
Land$2,166,345-$2,166,345
Equipment$390,447$214,351$604,798
Other Land Buildings$129,636$189,137$318,773
Compensation and Service Providers
Top Officer Pay15th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brandy BurnsHead of SchoFT$61,437$1,331$62,768

Board Members and Trustees

NameTitle
Carol HendrixPresident/di
Chad CummingsDirector
Randy BowenSecretary/di
Brad KisslingTreasurer/di
Marshall CampbellVice Pres./d
Revenue and Support

Revenue Composition

Contributions and Grants
$1,032,495
Program Service Revenue
$816,014
Investment Income
$3,431
Other Revenue
$3,694
All Other Contributions
$1,021,695
Change in Net Assets
$-450,903

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$304,138Appraisal
Clothing and Household Goods-$1,082Fair Market Value
Total Noncash Contributions1$305,220-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,221,744
Salaries, Compensation, and Employee Benefits$1,084,793
Total Fundraising Expense$1,209
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$574,511$260,606-$835,117
Depreciation Depletion$625,690$156,423-$782,113
Occupancy$144,174$36,043-$180,217
Payroll Taxes$51,539$22,088-$73,627
Current Officers, Directors, Trustees, and Key Employees-$69,139-$69,139
Fees for Services Other$53,374$13,005-$66,379
Comp Disqual Persons$57,317--$57,317
Other Employee Benefits$35,427$14,166-$49,593
Office Expenses$28,091$10,641$159$38,891
Conferences and Meetings$27,697--$27,697
Fees for Services Accounting-$20,639-$20,639
Travel$6,411--$6,411
Other Expenses$5,880--$5,880
Insurance$2,302$987-$3,289
Fees for Services Legal-$2,830-$2,830
Advertising$2,089-$522$2,611
All Other Expenses$441$256$528$1,225
Fees for Service Investment Mgmnt Fees-$1,165-$1,165
Total Functional Expenses$1,697,340$607,988$1,209$2,306,537
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,416
Fundraising Gross Income$7,327
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$13,758$2,958$2,047$911
Total Events$13,758$2,958$10,065$-7,107
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Susan CampbellSee BelowCompensationNo$42,184
Monica KisslingSee BelowCompensationNo$11,353
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 family members
Yes
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
Yes
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 11B

“The form 990 is prepared by a third party cpa who provides the form to the organization for review. The form 990 is distributed to all board members at a special board meeting to review the form 990. Upon receiving approval, the cpa firm processes the return for signature and electronic filing with the internal revenue service.”

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

“Each director completes a questionnaire disclosing any family or business relationships that may present a conflict of interest. Any possible conflict of interest is disclosed at the board meetings prior to voting on the transaction or contract. Any member that has a potential conflict does not participate in the discussion and approval of the transaction.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the top official is determined by evaluating outside data such as compensation surveys for comparable positions in the dallas area. The compensation is approved by the independent members of the board of directors and is documented in the minutes of the board meeting.”

Form 990, Page 6, Part VI, Line 15B

“The school does not compensate any other officers or key employees other than the head of school. (see 15a)”

Form 990, Page 6, Part VI, Line 19

“The organization's financial statements, governing documents, and conflict of interest policy are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Morning Star Academy
EIN
45-1593367
Phone
9035835974
Address
PO BOX 236, BONHAM, TX 75418

Signing Officer

Name
Carol Hendrix
Title
President/director
Phone
9035835974
Signed
2018-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Hendrix
Formed
2011
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
3
Employees
68
Volunteers
80

Preparer

Firm
Sommerville & Associates Pc
Address
3030 MATLOCK RD STE 201, ARLINGTON, TX 76015-2936
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Morning star academy exists to provide a safe, nurturing environment that allows children to grow physically, spiritually and academically by integrating biblical faith and quality education into all of our childcare and academic programs.”

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IRS990/OtherExpensesGrp/Desc2CURRICULUM & TESTING
IRS990/OtherExpensesGrp/Desc3MEMBERSHIPS/FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt051270
IRS990/OtherExpensesGrp/ProgramServicesAmt123471
IRS990/OtherExpensesGrp/ProgramServicesAmt27656
IRS990/OtherExpensesGrp/ProgramServicesAmt35880
IRS990/OtherExpensesGrp/TotalAmt051270
IRS990/OtherExpensesGrp/TotalAmt123471
IRS990/OtherExpensesGrp/TotalAmt27656
IRS990/OtherExpensesGrp/TotalAmt35880
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS/REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/ExclusionAmt093
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt093
IRS990/OtherRevenueTotalAmt093
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0260606
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0574511
IRS990/OtherSalariesAndWagesGrp/TotalAmt0835117
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022088
IRS990/PayrollTaxesGrp/ProgramServicesAmt051539
IRS990/PayrollTaxesGrp/TotalAmt073627
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CAROL HENDRIX
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1532000
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1FACILITY RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0815794
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1220
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0815794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1220
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0784405
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt040
IRS990/PYInvestmentIncomeAmt03724
IRS990/PYOtherExpensesAmt01288478
IRS990/PYOtherRevenueAmt01584
IRS990/PYProgramServiceRevenueAmt0905100
IRS990/PYRevenuesLessExpensesAmt0-642628
IRS990/PYSalariesCompEmpBnftPaidAmt01048923
IRS990/PYTotalExpensesAmt02337441
IRS990/PYTotalRevenueAmt01694813
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-450903
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0824174
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt019325882
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02449721
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021775603
IRS990ScheduleD/EquipmentGrp/BookValueAmt0390447
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0214351
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0604798
IRS990ScheduleD/LandGrp/BookValueAmt02166345
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02166345
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01667427
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0768972
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02436399
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0129636
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0189137
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0318773
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023679737
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY'S NONDISCRIMINATORY POLICY IS PUBLISHED ON THE ACADEMY'S WEBSITE AND SOCIAL MEDIA PLATFORMS AS WELL AS ALL PRINT MATERIALS. IT IS ANNUALLY LISTED IN A LOCAL ELECTRONIC NEWSPAPER AND IT SUBSEQUENTLY PRINTED IN THE PHYSICAL COPY OF THE LOCAL NEWSPAPER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt010800
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt010800
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010065
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt07399
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt07399
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0119
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0119
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013758
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt013758
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt02958
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt02958
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-7107
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02047
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02047
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0500
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MONICA KISSLING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1SUSAN CAMPBELL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt011353
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt142184
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMPENSATION
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV LINE (1) COLUMN (B) - MONICA KISSLING HAS A FAMILY RELATIONSHIP WITH BRAD KISSLING, TREASURER. PART IV LINE (2) COLUMN (B) - SUSAN CAMPBELL HAS A FAMILY RELATIONSHIP WITH MARSHALL CAMPBELL, VICE PRESIDENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt01082
IRS990ScheduleM/Form8283ReceivedCnt01
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0APPRAISAL
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt0304138
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0PART 1, COLUMN B IS REPORTING THE NUMBER OF CONTRIBUTIONS.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MORNING STAR ACADEMY EXISTS TO PROVIDE A SAFE, NURTURING ENVIRONMENT THAT ALLOWS CHILDREN TO GROW PHYSICALLY, SPIRITUALLY AND ACADEMICALLY BY INTEGRATING BIBLICAL FAITH AND QUALITY EDUCATION INTO ALL OF OUR CHILDCARE AND ACADEMIC PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY A THIRD PARTY CPA WHO PROVIDES THE FORM TO THE ORGANIZATION FOR REVIEW. THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS AT A SPECIAL BOARD MEETING TO REVIEW THE FORM 990. UPON RECEIVING APPROVAL, THE CPA FIRM PROCESSES THE RETURN FOR SIGNATURE AND ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR COMPLETES A QUESTIONNAIRE DISCLOSING ANY FAMILY OR BUSINESS RELATIONSHIPS THAT MAY PRESENT A CONFLICT OF INTEREST. ANY POSSIBLE CONFLICT OF INTEREST IS DISCLOSED AT THE BOARD MEETINGS PRIOR TO VOTING ON THE TRANSACTION OR CONTRACT. ANY MEMBER THAT HAS A POTENTIAL CONFLICT DOES NOT PARTICIPATE IN THE DISCUSSION AND APPROVAL OF THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE TOP OFFICIAL IS DETERMINED BY EVALUATING OUTSIDE DATA SUCH AS COMPENSATION SURVEYS FOR COMPARABLE POSITIONS IN THE DALLAS AREA. THE COMPENSATION IS APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS AND IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SCHOOL DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES OTHER THAN THE HEAD OF SCHOOL. (SEE 15A)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0107302
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0134043
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024299054
IRS990/TotalAssetsEOYAmt023825162
IRS990/TotalAssetsGrp/BOYAmt024299054
IRS990/TotalAssetsGrp/EOYAmt023825162
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01032495
IRS990/TotalEmployeeCnt068
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01209
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0607988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01697340
IRS990/TotalFunctionalExpensesGrp/TotalAmt02306537
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080225
IRS990/TotalLiabilitiesEOYAmt052508
IRS990/TotalLiabilitiesGrp/BOYAmt080225
IRS990/TotalLiabilitiesGrp/EOYAmt052508
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024218829
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023772654
IRS990/TotalOtherCompensationAmt01331
IRS990/TotalProgramServiceExpensesAmt01697340
IRS990/TotalProgramServiceRevenueAmt0816014
IRS990/TotalReportableCompFromOrgAmt061437
IRS990/TotalRevenueGrp/ExclusionAmt0-1035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0824174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01855634

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,825,162
Liabilities
$52,508
Net assets
$23,772,654
Revenue
$1,855,634
Expenses
$2,306,537
Net income
-$450,903
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.2$0.06$19.1$1.32$2.01$0.69
2024Detailed filing. Detailed filing data is available for this year.$19.8$0.00$19.8$1.33$1.85$0.52
2023Detailed filing. Detailed filing data is available for this year.$20.4$0.02$20.3$0.95$1.86$0.92
2022Detailed filing. Detailed filing data is available for this year.$21.2$0.01$21.2$1.59$1.92$0.33
2021Detailed filing. Detailed filing data is available for this year.$21.6$0.01$21.6$1.71$2.20$0.49
2020Detailed filing. Detailed filing data is available for this year.$22.3$0.23$22.0$1.25$2.25$1.00
2019Detailed filing. Detailed filing data is available for this year.$23.1$0.02$23.0$1.54$2.27$0.73
2018Detailed filing. Detailed filing data is available for this year.$23.8$0.05$23.8$1.86$2.31$0.45
2017Detailed filing. Detailed filing data is available for this year.$24.3$0.08$24.2$1.69$2.34$0.64
2016Detailed filing. Detailed filing data is available for this year.$24.9$0.10$24.9$1.49$2.20$0.71
2015Detailed filing. Detailed filing data is available for this year.$25.6$0.07$25.6$5.10$1.91$3.19
2014Detailed filing. Detailed filing data is available for this year.$22.4$0.01$22.4$6.52$1.25$5.27
2013Summary only. Only limited summary data is available for this year.$17.1$0.01$17.1$14.4$0.13$14.2
2012Summary only. Only limited summary data is available for this year.$2.86$0.00$2.86$2.82$0.02$2.80