Civic Intelligence

Morning Star Child Care

EIN 45-3202572 • 501(c)3 • Leadville, CO

Profile

CHILD CARE

328 W 5th StLeadville, CO 80461-3326

www.morningstarchildcare.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

9.0%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

77th percentile

22%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$242,836

Up $43,164 (+22%) from 2023

Liabilities

Up

$9,609

Up $3,242 (+51%) from 2023

Net Assets

Up

$233,227

Up $39,922 (+21%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin62nd percentile

Revenue

Up

$445,695

Up $60,728 (+16%) from 2023

Expenses

Up

$405,773

Up $122,375 (+43%) from 2023

Net Income

Down

$39,922

Down $61,647 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$300K$200K$100K$0-$100KAssets 2011: $46,732Liabilities 2011: $49,0802011Assets 2012: $51,359Liabilities 2012: $69,571Net Assets 2012: -$18,2122012Assets 2013: $34,370Liabilities 2013: $63,084Net Assets 2013: -$28,7142013Assets 2014: $32,730Liabilities 2014: $57,477Net Assets 2014: -$24,7472014Assets 2015: $14,792Liabilities 2015: $4,790Net Assets 2015: $10,0022015Assets 2016: $5,580Liabilities 2016: $18,608Net Assets 2016: -$13,0282016Assets 2017: $9,809Liabilities 2017: $4,273Net Assets 2017: $5,5362017Assets 2018: $10,533Liabilities 2018: $2,327Net Assets 2018: $8,2062018Assets 2019: $56,872Liabilities 2019: $2,401Net Assets 2019: $54,4712019Assets 2020: $50,063Liabilities 2020: $12Net Assets 2020: $50,0512020Assets 2021: $8,686Liabilities 2021: $2,395Net Assets 2021: $6,2912021Assets 2022: $99,382Liabilities 2022: $7,646Net Assets 2022: $91,7362022Assets 2023: $199,672Liabilities 2023: $6,367Net Assets 2023: $193,3052023Assets 2024: $242,836Liabilities 2024: $9,609Net Assets 2024: $233,2272024

Highlighted filing

2024

Assets$242,836
Liabilities$9,609
Net Assets$233,227
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $67,296Expenses 2011: $69,644Net Income 2011: -$2,3482011Revenue 2012: $216,929Expenses 2012: $232,791Net Income 2012: -$15,8622012Revenue 2013: $244,020Expenses 2013: $254,522Net Income 2013: -$10,5022013Revenue 2014: $230,009Expenses 2014: $226,042Net Income 2014: $3,9672014Revenue 2015: $226,744Expenses 2015: $191,995Net Income 2015: $34,7492015Revenue 2016: $147,275Expenses 2016: $170,305Net Income 2016: -$23,0302016Revenue 2017: $152,688Expenses 2017: $134,124Net Income 2017: $18,5642017Revenue 2018: $168,583Expenses 2018: $166,483Net Income 2018: $2,1002018Revenue 2019: $238,847Expenses 2019: $192,582Net Income 2019: $46,2652019Revenue 2020: $161,106Expenses 2020: $165,526Net Income 2020: -$4,4202020Revenue 2021: $6,814Expenses 2021: $50,574Net Income 2021: -$43,7602021Revenue 2022: $300,780Expenses 2022: $215,335Net Income 2022: $85,4452022Revenue 2023: $384,967Expenses 2023: $283,398Net Income 2023: $101,5692023Revenue 2024: $445,695Expenses 2024: $405,773Net Income 2024: $39,9222024

Highlighted filing

2024

Revenue$445,695
Expenses$405,773
Net Income$39,922
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$242,836
Liabilities
$9,609
Net assets
$233,227
Revenue
$445,695
Expenses
$405,773
Net income
$39,922
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.10$2.33$4.46$4.06$0.40
2023Summary only. Only limited summary data is available for this year.$2.00$0.06$1.93$3.85$2.83$1.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.08$0.92$3.01$2.15$0.85
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.02$0.06$0.07$0.51$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.00$0.50$1.61$1.66$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.02$0.54$2.39$1.93$0.46
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.02$0.08$1.69$1.66$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.04$0.06$1.53$1.34$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.19$0.13$1.47$1.70$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.05$0.10$2.27$1.92$0.35
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.57$0.25$2.30$2.26$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.63$0.29$2.44$2.55$0.11
2012Summary only. Only limited summary data is available for this year.$0.51$0.70$0.18$2.17$2.33$0.16
2011Summary only. Only limited summary data is available for this year.$0.47$0.49$0.67$0.70$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 29, 2025
Return Version
2024v5.0
Gross Receipts
$445,695
Mission and Program Overview

Mission

CHILD CARE

Our mission is to provide a safe, developmentally appropriate, high-quality care and educational environment for children 1-7 years of age in all domains of learning. By using a whole-child approach, our experienced and trained educators will work collaboratively with families to build a bridge between community, home, and school, and will use evidence-based strategies and curriculum to prepare children for a successful kindergarten experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$146,124$146,300▲ $176
Cash and Non-Interest-Bearing Accounts$52,195$87,928▲ $35,733
Land, Buildings, and Equipment, Net$999$8,608▲ $7,609
Other Notes and Loans Receivable, Net$354--
Total Assets$199,672$242,836▲ $43,164
Liabilities
Accounts Payable and Accrued Expenses$6,367$9,609▲ $3,242
Total Liabilities$6,367$9,609▲ $3,242
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$193,305$233,227▲ $39,922
Total Net Assets Fund Balance$193,305$233,227▲ $39,922
Total Liabilities and Net Assets / Fund Balance$199,672$242,836▲ $43,164

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,608$1,512$10,120
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Desiree TrujilloDirectorFT$34,083-$34,083
Sara LunaDirectorFT$28,349$600$28,949

Board Members and Trustees

NameTitle
Kelsy MaxiePresident
Abby RodoshDirector Fun
Kelsey WoodDirector Vic
Heather MoutouxSecretary
Megan VinciTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$238,328
Program Service Revenue
$207,191
Investment Income
$176
Other Revenue
$0
All Other Contributions
$112,878
Change in Net Assets
$39,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$323,530
Other Expenses$82,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,106$11,058-$221,164
Current Officers, Directors, Trustees, and Key Employees$28,971$5,113-$34,084
Comp Disqual Persons$24,607$4,342-$28,949
Payroll Taxes$21,125$2,347-$23,472
Occupancy$17,474--$17,474
Other Employee Benefits$15,861--$15,861
Insurance$3,120$2,732-$5,852
Fees for Services Accounting$2,756$2,756-$5,512
All Other Expenses$4,259$1,250-$5,509
Other Expenses$4,751--$4,751
Information Technology$3,821$141-$3,962
Office Expenses$2,386$3-$2,389
Fees for Services Other$1,050--$1,050
Fees for Services Management$955--$955
Depreciation Depletion$891--$891
Conferences and Meetings$326--$326
Total Functional Expenses$376,031$29,742$0$405,773
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
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
No
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

“Copy of 990 provided to board members before filing.”

Form 990, Page 6, Part VI, Line 19

“Form 1023 and form 990 available at office premise as well as governing documents and financial statements.”

Filing and Contact Details

Filer

Filer Name
Morning Star Child Care
EIN
45-3202572
Phone
7198390662
Address
328 W 5TH ST, LEADVILLE, CO 80461-3326
Doing Business As
Bright Start Learning Center

Signing Officer

Name
Megan Vinci
Title
Treasurer
Phone
7198390662
Signed
2025-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Vinci
Formed
2011
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
13

Preparer

Firm
Ayers Accounting Inc
Address
P O BOX 912, LEADVILLE, CO 80461
Preparer
Kirstin Ayers
Phone
7194860268
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in fund balance 0 rounding 0”

Raw XML Appendix394 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.

Path#Value
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IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0376031
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02756
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02756
IRS990/FeesForServicesAccountingGrp/TotalAmt05512
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01050
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IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR FUN
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR VIC
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IRS990/ProgramServiceRevenueGrp/Desc1UPK PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2CCAP TUITION
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ReturnHeader/ReturnTs02025-11-14T10:51:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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