2024-10-29T10:41:09-05:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 910664709 Morning Star Boys Ranch MORN 5094481202 4511 S Glenrose Spokane WA 99223 Audrea Marshall Executive Director 5094481202 2024-10-24 1 1 Deb Nelson CPA P01264758 6122536500 2024-10-22 2023 2024-10-15 13:58:12Z X Audrea Marshall 4511 S Glenrose Spokane WA 99223 2766108 0 X www.morningstarboysranch.org X 1956 WA Developing strong communities through caring and engaged service to children and families in need. 6 6 109 8 0 0 817531 294860 2861268 2020953 62596 91546 704865 -24820 4446260 2382539 164648 163368 0 0 3257533 2226556 0 0 6862 1095592 768404 4517773 3158328 -71513 -775789 5983958 5032359 358253 179579 5625705 4852780 X Morning Star Boys' Ranch, answering God's call to love and serve those in need, are dedicated to building responsible adults by believing in youth, and providing programs to strengthen families and the community. 0 1 2753262 163368 2011654 Morning Star's Behavioral Residential Services implements best practices in therapeutic treatment services, setting behavioral improvement goals for each youth in four areas: social skills, emotional regulation, education, and permanency. Our residential services are specialized for youth in the foster system. Residential programming includes individualized treatment plans, therapy, medication management, access to our agricultural, and education enrichment. Boys and girls ages 6-13 receive 24/7 care 365 days a year.Number of children served at the MSBR residential treatment in 2023: 16 Youth with an average age of 10 years old. Additional information can be viewed on the organization's website. 12727 9299 Morning Star's Case Aide Program meets the needs of youth of all genders in the community who require in-home services due to behavioral or developmental issues. Our case aides provide one-to-one supervision and care to children and their families who have exceptional needs. Services include creating and implementing a behavioral plan, de-escalating stressful situations, teaching, modeling activities of daily living (ADL), assisting to establish positive boundaries and routines, and more. The morning star case aide program served 5 clients in the Spokane region in 2023.Total number of program service hours provided in 2023: 310Closed due to lack of contract funding. 2765989 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 21 0 1 109 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X Audrea Marshall 5094481202 4511 S Glenrose Spokane WA 99223 Dr Ellen Dal Pra Board President 2.00 1.00 X X 0 0 0 Clay Nelson Board Vice President 2.00 1.00 X X 0 0 0 David Jess Board Treasurer 2.00 1.00 X X 0 0 0 Linda Devlin Board Secretary 2.00 1.00 X X 0 0 0 Tim Horlacher Board Member 2.00 1.00 X 0 0 0 Rachel Tibbits Board Member 2.00 1.00 X 0 0 0 Sylvia Glover Board Member (Until April) 2.00 1.00 X 0 0 0 Audrea Marshall Executive Director 39.00 1.00 X 136855 0 22283 Sara Schumacher COO (Until July) 39.00 1.00 X 70129 0 9195 206984 0 31478 1 0 1 0 0 31479 263381 294860 Program Service Fees - 624100 1972929 1972929 48024 48024 2020953 52772 52772 386502 347728 38774 38774 38774 11021 31479 35841 -24820 -24820 2382539 2020953 0 66726 163368 163368 238461 198677 39784 1601801 1515891 85910 10652 10652 167712 159110 8602 207930 193888 14042 26871 26871 69318 69318 8119 8119 32726 320 29891 2515 6527 2569 3958 51460 28208 22863 389 98678 76606 22072 22275 15972 6303 126254 113629 12625 86632 72981 13651 Repairs and Maintenance 79543 79535 8 Boys' Care 73437 72248 1189 Vehicles 31086 30934 152 Agricultural 14065 14065 41413 19905 21508 3158328 2765989 385477 6862 363457 70162 24607 395939 1098387 266806 72521 18450 6252632 2564694 3762681 3687938 662305 593064 5983958 5032359 358253 179579 358253 179579 X 4591314 3808235 1034391 1044545 5625705 4852780 5983958 5032359 -775789 2864 0 X 0 1 X 0 0 X 920232 1735687 2875143 817531 294860 6643453 3976858 3771486 3101114 2861268 2020953 15731679 23190 53775 8976 85941 4897090 5530363 6030032 3687775 2315813 22461073 5824 5061 10885 0 5824 5061 10885 22450188 13076 12487 10742 11452 52772 100529 13076 12487 10742 11452 52772 100529 725647 725647 4910166 5542850 6040774 4424874 2368585 23287249 0.96410 0.96730 0.00430 0.00280 X Schedule A, Part III, Line 12, Explanation of Other Income: ERC - 2022 Amount: $ 725,647. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1362994 1362994 4356578 2139046 2217532 533060 425648 107412 3687938 X 2377284 2864 2864 2374420 8119 8119 2382539 3150209 0 3150209 8119 8119 3158328 Part X, Line 2: Management believes that Morning Star has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. Morning Star would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Caring for Kids 42500 31479 11021 11021 24820 42500 31479 11021 11021 24820 35841 -24820 1 Morning Star Community Services PO Box 8087 Spokane WA 99223 454205299 501(c)(3) 163368 0 Operational support 1 0 Part I, Line 2: Morning Star Boys Ranch provides donations to Morning Star Community Services, a related nonprofit organization. The use of the donations is monitored by the Board of Directors and the Executive Director which are the same for both organizations. X 0 0 X X X 0 0 0 0 0 0 0 0 0 Audrea Marshall Executive Director 136855 0 0 0 0 0 4089 0 18194 0 159138 0 0 0 Part I, Line 1a MSBR pays for membership in a local health club with multiple locations for all full-time employess who sign up, including the Executive Director. The benefit is not included in taxable income. Part I, Line 1b The Board of Directors approved the health club fee for all staff. The decision was part of a review of fringe benefits and employee wellness. Staff led the discussion and a budget for the expense was approved by the board of directors and included in the 2023 budget. Form 990, Part III, line 3 Morning Star's Case Aide Program closed during 2023 due to lack of contract funding. Form 990, Part VI, Section A, line 8b There are no committees with broad authority to act on behalf of the board. Form 990, Part VI, Section B, line 11b The Executive Director will review the 990 for accuracy. The Board President will review the 990 and the governing body will be provided with a complete copy of the Form 990 before filing the form. Form 990, Part VI, Section B, line 12c The Organization has a conflict of interest policy in place which covers Officers, Directors and Key Employees. The Board reviews and signs the policy agreement on an annual basis. If a conflict is found to exist, the interested person is recused from any decisions regarding the issue. Form 990, Part VI, Section B, line 15 The Board utilizes comparative data then reviews and approves the compensation of the Executive Director on an annual basis. The Executive Director reviews and approves the compensation of other employees of the organization during the annual budget process. Form 990, Part VI, Section C, line 19 Documents are not generally available to the public but may be provided upon request. Morning Star Community Services PO Box 8087 Spokane WA 99223 454205299 To conduct and operate an outpatient mental health clinic WA 501(c)(3) Line 10 Morning Star Boys Ranch 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 Morning Star Community Services B 163368 Cash Basis