2025-11-13T11:25:20-06:00 2024-12-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-01-01 910664709 Morning Star Boys Ranch MORN 5094481202 4511 S Glenrose Spokane WA 99223 Audrea Marshall Executive Director 5094481202 2025-11-12 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-11-12 2024 2025-03-06 01:10:19Z Audrea Marshall 4511 S Glenrose Spokane WA 99223 3031192 0 X www.morningstarboysranch.org X 1956 WA Developing strong communities through caring and engaged service to children and families in need. 5 5 89 9 0 0 294860 214956 2020953 2348112 91546 41900 -24820 -6586 2382539 2598382 163368 66568 0 0 2226556 2097082 0 0 49317 768404 900113 3158328 3063763 -775789 -465381 5032359 4663516 179579 242549 4852780 4420967 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 0 2448283 66568 2348112 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, community collaboration for medical and mental health needs, access to our agricultural, and education enrichment. Boys and girls ages 6-15 receive 24/7 care 365 days a year.(Continued on Schedule O)Number of children served at the MSBR residential treatment in 2024: 24 Youth with an average age of 10.9 years old. Additional information can be viewed on the organization's website. 2448283 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 15 0 1 89 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 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 Clay Nelson Board President 2.00 1.00 X X 0 0 0 David Jess Board Vice President/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 (Until Mar) 2.00 1.00 X 0 0 0 Shelby Breen Board Member (Started Jan) 2.00 1.00 X 0 0 0 Audrea Marshall Executive Director 48.00 2.00 X 136372 0 23230 136372 0 23230 1 0 1 0 0 31249 183707 214956 Program Service Fees - 624100 2070736 2070736 277376 277376 2348112 24374 24374 430372 7500 407965 12381 22407 -4881 17526 17526 5878 31249 12464 -6586 -6586 2598382 2348112 0 35314 66568 66568 159602 79801 63841 15960 1602053 1403987 175136 22930 10323 9608 715 170104 144868 23506 1730 155000 126409 25506 3085 55907 55907 41401 41401 9503 9503 39052 3596 33542 1914 1500 60 1440 49047 28684 19551 812 99353 82379 16974 15665 11137 4528 126755 114079 12676 127019 106720 20299 Repairs and Maintenance 195282 132353 62929 Youth Care 101603 101603 Vehicles 16049 16049 Agricultural 13396 13396 8581 7046 89 1446 3063763 2448283 566163 49317 70162 102870 395939 153714 266806 162946 18450 22289 6162938 2597376 3687938 3565562 593064 656135 5032359 4663516 179579 189349 0 53200 179579 242549 X 3808235 3368748 1044545 1052219 4852780 4420967 5032359 4663516 -465381 33568 0 X 0 1 X 0 0 X 1735687 2875143 817531 294860 214956 5938177 3771486 3101114 2861268 2020953 2348112 14102933 23190 53775 8976 85941 5530363 6030032 3687775 2315813 2563068 20127051 5824 5061 5012 15897 0 5824 5061 5012 15897 20111154 12487 10742 11452 52772 24374 111827 12487 10742 11452 52772 24374 111827 725647 725647 5542850 6040774 4424874 2368585 2587442 20964525 0.95930 0.96410 0.00530 0.00430 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 4373337 2237197 2136140 426607 360179 66428 3565562 Contingent Liability 53200 53200 X 2627328 33568 33568 2593760 9503 -4881 4622 2598382 3059141 4881 4881 3054260 9503 9503 3063763 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. Part XI, Line 4b - Other Adjustments: Loss on Sale of Property and Equipment -4,881. Part XII, Line 2d - Other Adjustments: Loss on Sale of Property and Equipment 4,881. Caring for Kids 37127 31249 5878 7518 4946 37127 31249 5878 7518 4946 12464 -6586 1 Morning Star Community Services PO Box 8087 Spokane WA 99223 454205299 501(c)(3) 66568 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 136372 0 0 0 0 0 4089 0 19141 0 159602 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 2024 budget. 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 30370 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 66568 Cash Basis