Civic Intelligence

Morning Glory Enterprises

EIN 94-2403678 • 501(c)3 • Ukiah, CA

Profile

The multi age environment developes the childs social skills in natural, non-forced, non-competitive situations. It allows the child freedom to choose to work alone, with a friend or a group of friends, according to the childs present needs, respecting individuality.

1045 N State StreetUkiah, CA 95482
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

48th percentile

0.8%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$81,863

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

62nd percentile

4.7%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

8.6%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$60,833

Up $2,736 (+4.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$60,833

Up $2,736 (+4.7%) from 2024

Revenue

Up

$349,157

Up $27,724 (+8.6%) from 2024

Expenses

Up

$346,421

Up $30,465 (+9.6%) from 2024

Net Income

Down

$2,736

Down $2,741 (-50%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $14,389Liabilities 2011: $0Net Assets 2011: $14,3892011Assets 2012: $23,499Liabilities 2012: $0Net Assets 2012: $23,4992012Assets 2013: $43,357Liabilities 2013: $0Net Assets 2013: $43,3572013Assets 2014: $58,155Liabilities 2014: $0Net Assets 2014: $58,1552014Assets 2015: $81,729Liabilities 2015: $0Net Assets 2015: $81,7292015Assets 2016: $96,394Liabilities 2016: $0Net Assets 2016: $96,3942016Assets 2017: $102,616Liabilities 2017: $0Net Assets 2017: $102,6162017Assets 2018: $90,189Liabilities 2018: $0Net Assets 2018: $90,1892018Assets 2019: $90,125Liabilities 2019: $0Net Assets 2019: $90,1252019Assets 2020: $66,209Liabilities 2020: $43,700Net Assets 2020: $22,5092020Assets 2021: $59,242Liabilities 2021: $0Net Assets 2021: $59,2422021Assets 2022: $57,437Liabilities 2022: $0Net Assets 2022: $57,4372022Assets 2023: $52,620Liabilities 2023: $0Net Assets 2023: $52,6202023Assets 2024: $58,097Liabilities 2024: $0Net Assets 2024: $58,0972024Assets 2025: $60,833Liabilities 2025: $0Net Assets 2025: $60,8332025

Highlighted filing

2025

Assets$60,833
Liabilities$0
Net Assets$60,833

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $197,477Expenses 2011: $207,081Net Income 2011: -$9,6042011Expenses 2012: $201,5562012Expenses 2013: $221,0052013Revenue 2014: $278,664Expenses 2014: $263,866Net Income 2014: $14,7982014Revenue 2015: $303,355Expenses 2015: $279,781Net Income 2015: $23,5742015Revenue 2016: $295,789Expenses 2016: $281,124Net Income 2016: $14,6652016Revenue 2017: $289,441Expenses 2017: $283,219Net Income 2017: $6,2222017Revenue 2018: $293,660Expenses 2018: $306,087Net Income 2018: -$12,4272018Revenue 2019: $309,724Expenses 2019: $318,669Net Income 2019: -$8,9452019Revenue 2020: $241,799Expenses 2020: $278,652Net Income 2020: -$36,8532020Revenue 2021: $263,270Expenses 2021: $270,237Net Income 2021: -$6,9672021Revenue 2022: $235,034Expenses 2022: $268,973Net Income 2022: -$33,9392022Revenue 2023: $298,568Expenses 2023: $303,385Net Income 2023: -$4,8172023Revenue 2024: $321,433Expenses 2024: $315,956Net Income 2024: $5,4772024Revenue 2025: $349,157Expenses 2025: $346,421Net Income 2025: $2,7362025

Highlighted filing

2025

Revenue$349,157
Expenses$346,421
Net Income$2,736

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$3.49$3.46$0.03
2024Summary only. Only limited summary data is available for this year.$0.58$0.00$0.58$3.21$3.16$0.05
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$2.99$3.03$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.00$0.57$2.35$2.69$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$2.63$2.70$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.44$0.23$2.42$2.79$0.37
2019Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$3.10$3.19$0.09
2018Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$2.94$3.06$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$2.89$2.83$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$2.96$2.81$0.15
2015Summary only. Only limited summary data is available for this year.$0.82$0.00$0.82$3.03$2.80$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$2.79$2.64$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$2.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$2.02
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$1.97$2.07$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 12, 2026
Return Version
2024v5.2
Gross Receipts
$354,989
Mission and Program Overview

Mission

The multi age environment developes the childs social skills in natural, non-forced, non-competitive situations. It allows the child freedom to choose to work alone, with a friend or a group of friends, according to the childs present needs, respecting individuality.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$32,757$32,774▲ $17
Cash and Non-Interest-Bearing Accounts$25,338$28,059▲ $2,721
Land, Buildings, and Equipment, Net$2--
Total Assets$58,097$60,833▲ $2,736
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$58,097$60,833▲ $2,736
Total Net Assets Fund Balance$58,097$60,833▲ $2,736
Total Liabilities and Net Assets / Fund Balance$58,097$60,833▲ $2,736

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$44,587$44,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa SmithCEO Member at LargeFT$81,863$81,863

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$26,541
Program Service Revenue
$300,353
Investment Income
$16
Other Revenue
$22,247
All Other Contributions
$26,541
Change in Net Assets
$2,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$282,885
Other Expenses$63,536
Total Fundraising Expense$2,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,884$13,015$1,000$146,899
Current Officers, Directors, Trustees, and Key Employees$57,388$23,475$1,000$81,863
Occupancy$39,341$4,371-$43,712
Other Employee Benefits$20,531$3,906-$24,437
Payroll Taxes$18,430$3,540$190$22,160
Pension Plan Contributions$6,322$1,204-$7,526
Insurance$2,231$1,115-$3,346
Fees for Services Accounting-$2,380-$2,380
Office Expenses$1,127$1,127-$2,254
Other Expenses$1,545$300-$1,845
Total Functional Expenses$289,798$54,433$2,190$346,421
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,974
Fundraising Direct Expenses$5,832
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$26,974$26,974$5,832$21,142
Total Events$26,974$26,974$5,832$21,142
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The governing body reviews the form 990 at the subsequent board meeting.

Governing documents etc available to public Part VI line 19

Governing documents are made available to the public by request.

Filing and Contact Details

Filer

Filer Name
Morning Glory Enterprises
EIN
94-2403678
In Care Of
% MELISSA SMITH
Phone
7074626115
Address
1045 N STATE STREET, UKIAH, CA 95482
Doing Business As
New Morning Montessori School

Signing Officer

Name
Melissa Smith
Title
CEO
Phone
7074626115
Signed
2026-01-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Melissa Smith
Formed
1976
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
4

Preparer

Firm
Rick Bowers CPA
Address
807 S Dora St, Ukiah, CA 95482
Preparer
Rick Bowers
Phone
7074689210
Raw XML Appendix341 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/ConservationEasementsInd0false
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IRS990/CreditCounselingInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/EmployeeCnt04
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IRS990/ExpenseAmt0289798
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/PersonNm1KENZIE KENNEDY
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IRS990/Form990PartVIISectionAGrp/PersonNm3HUNTER THOMPSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2V PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/FundraisingDirectExpensesAmt05832
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IRS990/GamingActivitiesInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY REVIEWS THE FORM 990 AT THE SUBSEQUENT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MORNING GLORY ENTERPRISES
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ReturnHeader/Filer/InCareOfNm0% MELISSA SMITH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205522373
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rick Bowers CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0807 S Dora St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ukiah
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095482
ReturnHeader/PreparerPersonGrp/PhoneNum07074689210
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICK BOWERS
ReturnHeader/ReturnTs02026-01-19T10:02:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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