2025-03-21T16:03:19-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 910757099 MORNINGSIDE MORN 3609430512 PO BOX 7936 OLYMPIA WA 98507 JONATHAN PLEGER PRESIDENT/CEO 3609430512 2025-03-20 1 0 KURT BENNION CPA P01469618 4252506100 2025-03-13 2022 2025-03-06 01:10:19Z X JONATHAN PLEGER PO BOX 7936 OLYMPIA WA 98507 7431382 0 X WWW.MORNINGSIDESERVICES.COM X 1963 WA ASSIST INDIVIDUALS WITH DISABILITIES FIND EMPLOYMENT AND PROVIDE ON-SITE EMPLOYMENT SUPPORT. 10 10 166 10 0 0 152671 141857 6323343 7028784 15792 7533 83314 253208 6575120 7431382 0 0 0 0 5244914 6931900 0 0 47342 1085236 1466410 6330150 8398310 244970 -966928 7181079 8364485 912417 2457525 6268662 5906960 X SEE SCHEDULE OMORNINGSIDE PROVIDES THE TRAINING, COACHING, AND EMPLOYMENT SERVICES THAT BUILD THE SELF-SUFFICIENCY AND SELF-ESTEEM OF PEOPLE WITH DISABILITIES. MORNINGSIDE ENVISIONS A FUTURE IN WHICH PEOPLE WITH DISABILITIES HAVE ACCESS FOR THE SAME OPPORTUNITIES FOR EMPLOYMENT AND SELF-SUFFICIENCY AS ALL OTHER COMMUNITY MEMBERS. 0 0 5052191 0 6484494 SEE SCHEDULE O FOR DESCRIPTION OF THE COMMUNITY EMPLOYMENT PROGRAM.COMMUNITY EMPLOYMENT PROGRAM (PLACEMENT):WE EVALUATE, TRAIN, PLACE AND SUPPORT PEOPLE WITH DISABILITIES IN INTEGRATED JOBS IN THEIR COMMUNITIES. INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ARE AN UNDER-UTILIZED WORK FORCE OF RELIABLE AND DEPENDABLE WORKERS WHO HAVE THE CAPACITY TO CONTRIBUTE VALUABLE SERVICES TO THE COMMUNITIES WHERE THEY LIVE. YET BARRIERS TO THEIR EMPLOYMENT ARE FORMIDABLE. MORNINGSIDE'S COMMUNITY EMPLOYMENT PROGRAM PLACEMENT IS COMMITTED TO HELPING PEOPLE WITH DISABILITIES SECURE TRANSFORMATIONAL JOBS AND BE AS SELF-SUFFICIENT AS POSSIBLE. AS AN AGENCY THAT PROVIDES INDIVIDUAL SUPPORTED EMPLOYMENT SERVICES, WE HAVE SOME OF THE BEST EMPLOYMENT OUTCOMES FOR PEOPLE WITH DISABILITIES IN THE STATE OF WASHINGTON. WE RECEIVE REFERRALS FROM BOTH THE DIVISION OF VOCATIONAL REHABILITATION AND THE DEVELOPMENTAL DISABILITIES ADMINISTRATION EACH MONTH, EXCEED PLACEMENT OUTCOMES EACH YEAR AND PROVIDE EXCEPTIONAL, QUALITY SERVICES TO CLIENTS IN OUR COMMUNITY ON A REGULAR BASIS. MORNINGSIDE SUPPORTS A LIVING WAGE AND DOES NOT PLACE CLIENTS IN SUB-MINIMUM WAGE POSITIONS. 823684 0 362174 SEE SCHEDULE O FOR DESCRIPTION OF THE HIGH SCHOOL TRANSITION PROGRAM.HIGH SCHOOL TRANSITION PROGRAM:MORNINGSIDE'S HIGH SCHOOL TRANSITION PROGRAM PROVIDES THE SOFT SKILLS AND EXPERIENCE STUDENTS WITH DISABILITIES NEED TO GRADUATE PREPARED FOR THE WORKPLACE. FOR YOUNG PEOPLE WITH DISABILITIES WHO OFTEN HAVE NO EXPERIENCE OR UNDERSTANDING OF WORK CULTURE, FINDING WORK CAN BE IMPOSSIBLE. TOO OFTEN, STUDENTS WITH DISABILITIES LEAVE HIGH SCHOOL TO ENTER A LIFE OF ISOLATION AND ENTRY LEVEL JOBS WITH LOW PAY AND LITTLE FUTURE. WE OFFER TRANSITION SERVICES THROUGH SEVERAL PROGRAMS: SCHOOL-TO-WORK PARTNERS WITH SCHOOL DISTRICTS AND UTILIZES A WIDE VARIETY OF COMMUNITY EMPLOYERS TO PREPARE STUDENTS FOR WORKING FOLLOWING THEIR FINAL YEAR OF HIGH SCHOOL. SHORT TERM INTERNSHIPS IN LOCAL BUSINESSES ALLOW STUDENTS TO TRY A VARIETY OF JOBS TO ASSIST IN FUTURE JOB EXPLORATION. PROJECT SEARCH, WHICH OPERATES AT THE EVERGREEN STATE COLLEGE, OFFERS STUDENTS THREE INTERNSHIPS DURING THE ACADEMIC YEAR. JOB CLUB IS HELD AT SOUTH PUGET SOUND COMMUNITY COLLEGE. HERE STUDENTS PRACTICE WRITING RESUMES, INTERVIEWING, AND DISCOVERING THE BEST APPROACH FOR TALKING WITH EMPLOYERS. OUR SUMMER YOUTH INTERNSHIP PROGRAM SPECIFICALLY TARGETS YOUNG PEOPLE IN RURAL COMMUNITIES, ONE OF THE HARDEST GROUPS TO SERVE BECAUSE THEY DO NOT HAVE ACCESS TO THE SAME OPPORTUNITIES AS THEIR URBAN COUNTERPARTS. THE SUMMER YOUTH INTERNSHIP PROGRAM OFFERS TWO SESSIONS DURING THE SUMMER AND INCLUDES A WEEK IN THE CLASSROOM WORKING ON SOFT SKILLS FOLLOWED BY A 4-6 WEEK PAID INTERNSHIP. 696910 0 182116 SEE SCHEDULE O FOR DESCRIPTION OF THE CREATIVE EMPLOYMENT PROGRAM.CREATIVE EMPLOYMENT PROGRAM:MORNINGSIDE'S CREATIVE EMPLOYMENT PROGRAM ENABLES INDIVIDUALS WHO REQUIRE SPECIALIZED SUPPORT AND SUPERVISION TO WORK SAFELY IN THEIR COMMUNITIES. THE PROGRAM SERVES OFFENDERS WITH DEVELOPMENTAL DISABILITIES WHO ARE ENROLLED IN WASHINGTON'S COMMUNITY PROTECTION PROGRAM THROUGH DSHS. THE COMMUNITY PROTECTION PROGRAM IS HIGHLY REGARDED NATIONALLY AND WAS THE FIRST TO BE APPROVED BY THE FEDERAL GOVERNMENT TO RECEIVE MEDICAID WAIVER FUNDING. MORNINGSIDE HAS BEEN OFFERING THESE SERVICES SINCE 1993, LONGER THAN ANY EMPLOYMENT PROVIDER IN OUR STATE. IN ADDITION TO THE MORE TRADITIONAL TASKS OF A JOB DEVELOPER, CREATIVE EMPLOYMENT JOB DEVELOPERS PROVIDE OUTREACH TO COMMUNITY EMPLOYERS AND ASSIST INDIVIDUALS WITH DISCLOSING INFORMATION TO ENSURE SAFETY. MORNINGSIDE STAFF PARTICIPATE IN TREATMENT TEAM MEETINGS FOR EACH INDIVIDUAL WHERE WE DISCUSS EFFORTS TO REDUCE SUPERVISION AND RESTRICTION OF RIGHTS, TERMED "REDUCTIONS AND ADVOCATE FOR CLIENT RIGHTS IN EVERY POSSIBLE APPROACH. THEY WORK COLLABORATIVELY WITH THE TREATMENT TEAM TO IDENTIFY EMPLOYMENT SETTINGS THAT ASSIST CLIENTS IN REACHING SUCCESS AND HELPING THEM TO BE AS INDEPENDENT AS POSSIBLE. WE ARE PROUD OF THE PROGRESS CLIENTS MAKE IN OUR CREATIVE PROGRAM. 0 0 0 PRE-EMPLOYMENT TRANSITION:MORNINGSIDE SEEKS TO DEVELOP AND LEAD SUCCESSFUL WORKFORCE DEVELOPMENT STRATEGIES FOR YOUTH AND YOUNG ADULTS AGED 16-21 WITH ACTIVE IEP OR 504 PLANS. THROUGH THESE EFFORTS, YOUTH AND YOUNG ADULTS WILL GAIN WORK READINESS TRAINING, WORK EXPERIENCE, PREPARE FOR POSTSECONDARY EDUCATION AND/OR CONNECT WITH INDUSTRY-FOCUSED EDUCATION AND TRAINING PROGRAMS. 0 0 0 6572785 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 16 0 166 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X JENNIFER BRASHEAR 3609430512 PO BOX 7936 OLYMPIA WA 98507 JONATHAN PLEGER PRESIDENT/CEO 40.00 X 137414 0 20203 JAIME BRITTON CFO 40.00 X 103524 0 14963 DONALD HAYDEN CIO 40.00 X 103417 0 13786 JASON ROBERTSON CHAIR 1.00 X X 0 0 0 JENNICA MACHADO VICE CHAIR 1.00 X X 0 0 0 BRIDGET LOCKLING SECRETARY/TREASURER 1.00 X X 0 0 0 MICHAEL CADE TRUSTEE 1.00 X 0 0 0 BRETT DEROUSIE TRUSTEE 1.00 X 0 0 0 REBECCA DEUEL TRUSTEE 1.00 X 0 0 0 BRAD HOOPER TRUSTEE 1.00 X 0 0 0 ERIC PHILLIPS TRUSTEE 1.00 X 0 0 0 JIM SEDORE TRUSTEE 1.00 X 0 0 0 AARON STEELE TRUSTEE 1.00 X 0 0 0 344355 0 48952 3 0 1 0 0 141857 141857 TRAINING & REGISTRATIO 611710 6990657 6990657 EVALUATION SERVICES 812900 38127 38127 7028784 7533 7533 SUBSIDIARY MANAGEMENT 561000 216533 216533 INVESTMENT IN BCOA 900003 36675 36675 253208 7431382 7245317 0 44208 393307 15761 346022 31524 5008721 4695445 313276 78653 78653 958340 899372 58968 492879 438161 54718 67426 67426 227768 61692 150646 15430 39613 1196 38417 18840 5545 13295 110922 32650 78272 411676 84077 327599 204418 171881 32537 29098 7544 21377 177 -4423 -4423 207285 72625 134660 68461 2067 66394 MISCELLANEOUS EXPENSES 56336 5781 50447 108 DUES & SUBSCRIPTIONS 16954 4395 12456 103 BAD DEBTS 12036 363 11673 8398310 6572785 1778183 47342 2089044 719152 730528 150080 951582 679655 248152 74590 83862 124005 8209801 2122968 2722579 6086833 355332 363661 0 166509 7181079 8364485 795410 533997 117007 1756124 0 167404 912417 2457525 X 6181134 5906960 87528 0 6268662 5906960 7181079 8364485 -966928 605226 0 X X 0 1 X 1 0 X 136153 144521 976234 152671 141857 1551436 136153 144521 976234 152671 141857 1551436 8412 1543024 23269 24878 19529 20867 7533 96076 38207 53412 98054 78239 253208 521120 2168632 31193825 0.71150 0.78590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 858648 858648 2686212 1121889 1564323 1361207 1001079 360128 3303734 3303734 6086833 RIGHT-OF-USE LEASE LIABILITIES 167404 167404 X PART X, LINE 2: MORNINGSIDE IS A NONPROFIT CORPORATION AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE CODE. MORNINGSIDE IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAX ON CERTAIN ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MORNINGSIDE FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. LEGION WAY HOLDINGS, LLC, 6TH AVENUE HOLDINGS, LLC, VALLEY STREET HOLDINGS, LLC, AND MOORE STREET HOLDINGS, LLC ARE WHOLLY OWNED BY MORNINGSIDE AND CONSIDERED DISREGARDED ENTITIES FOR TAX PURPOSES. THE ORGANIZATION FILES INCOME TAX RETURNS WITH THE U.S. AND VARIOUS STATE AND LOCAL GOVERNMENTS. THE ORGANIZATION IS SUBJECT TO INCOME TAX EXAMINATIONS BY THE TAX AUTHORITIES OF THESE GOVERNMENTS FOR THE CURRENT YEAR AND CERTAIN PRIOR YEARS BASED ON THE APPLICABLE LAWS AND REGULATIONS OF EACH JURISDICTION. 0 0 0 0 0 0 0 0 0 JONATHAN PLEGER PRESIDENT/CEO 137414 0 0 0 0 0 8909 0 11294 0 157617 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES HAS AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD. THE EXECUTIVE COMMITTEE IS AUTHORIZED TO PERFORM ALL DUTIES AND CARRY OUT ALL FUNCTIONS OF THE BOARD OF TRUSTEES BETWEEN MEETINGS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWED AND APPROVED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE CHAIR OF THE BOARD OF TRUSTEES IN ADVANCE OF ANY ACTION TO BE TAKEN ON ANY ISSUE. ANY TRUSTEE MAY REPORT TO THE EXECUTIVE COMMITTEE ANY SITUATION THAT CREATES A REAL OR APPARENT CONFLICT OF INTEREST. THE PRESIDENT/CEO NOTIFIES THE EXECUTIVE COMMITTEE OF ANY SITUATION THAT MAY CREATE A REAL OR APPARENT CONFLICT OF INTEREST BETWEEN THE TRUSTEE AND THE AGENCY. IF A CONFLICT IS FOUND, THE BOARD OF TRUSTEES MEMBER MUST RECLUSE HIMSELF OR HERSELF FROM DISCUSSING OR VOTING ON SUCH MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE EVALUATION/COMPENSATION COMMITTEE, COMPRISED OF CURRENT AND FORMER BOARD CHAIR AND TRUSTEES, MEETS AND EVALUATES THE PERFORMANCE OF THE PRESIDENT/CEO. MARKET SURVEYS ARE OBTAINED AND USED AS COMPARATIVE DATA FOR REVIEWING COMPENSATION PAID TO THE PRESIDENT/CEO. THE COMMITTEE WILL THEN RECOMMEND TO THE FULL BOARD A COMPENSATION PACKAGE FOR THEIR APPROVAL. THE PRESIDENT/CEO CONDUCTS AN ANNUAL PERFORMANCE EVALUATION AND REVIEWS THE COMPENSATION OF KEY EMPLOYEES. MARKET SURVEYS ARE OBTAINED AND USED AS COMPARATIVE DATA FOR REVIEWING COMPENSATION PAID TO KEY EMPLOYEES OF THE ORGANIZATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUTHORITY TO SELECT THE FINANCIAL STATEMENT AUDITOR AND RESPONSIBILITY FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE TAX YEAR. AMENDED FORM 990: THE FORM 990 IS BEING AMENDED TO REFLECT THE ISSUED AUDITED FINANCIAL STATEMENTS. THE FOLLOWING FORMS, SCHEDULES, PARTS, LINES, ETC., ARE UPDATED AS A RESULT OF THE AMENDMENT: - FORM 990, PAGE 1, BLOCKS B AND G - FORM 990, PART I, LINES 8 - 12, 15 AND 16B - 22 - THE REVENUE AND EXPENSE AMOUNTS IN FORM 990, PART III, LINES 4A-4E - FORM 990, PART IV, LINES 11E - 11F, 12B - FORM 990, PART VIII, LINES 1F, 1H, 2A - 2B, 2G, 3, 6A, 6C - 6D, 11A - 11B, 11E AND 12 - FORM 990, PART IX - FORM 990, PART X, LINES 1 - 2, 4, 7, 9 - 10C, 12, 15-17, 23, 26 - 28 AND 32 - 33 - FORM 990, PART XI, LINES 1 - 4, 8, 10 - FORM 990, PART XII, LINES 2B - 2C - SCHEDULE A, PART II, COLUMNS E AND F, LINES 1, 4 - 8, 10 - 12 AND 14 - SCHEDULE D, PART VI - SCHEDULE D, PART XII, LINES 1 - 2 - SCHEDULE R, PART I, COLUMNS D - E LEGION WAY HOLDINGS LLC 809 LEGION WAY OLYMPIA WA 98501 861773641 OFFICE ADMINISTRATION WA 3616 30768 MORNINGSIDE 6TH AVENUE HOLDINGS LLC 1601 6TH AVENUE OLYMPIA WA 98405 861697439 OFFICE ADMINISTRATION WA 6 3662839 MORNINGSIDE VALLEY STREET HOLDINGS LLC 113 W VALLEY STREET OLYMPIA WA 98362 861915617 OFFICE ADMINISTRATION WA 4 13776 MORNINGSIDE MOORE STREET HOLDINGS LLC 3015 MOORE STREET OLYMPIA WA 98501 861880630 TRAINING WA 2 10330 MORNINGSIDE BUSINESS CENTER OWNERS ASSOCIATION 809 LEGION WAY SE OLYMPIA WA 98507 263158248 BUSINESS CONDOMINIUM OWNERS WA MORNINGSIDE C 115799 320991 0.60000 1 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 0 BUSINESS CENTER OWNERS ASSOCIATION P 112506 OPERATING ASSESSMENT