2026-09-04T11:40:50-06:00 2025-12-31 SCOTT HOOVER CPA PLLC 212 W IRONWOOD DR SUITE D 434 Coeur D Alene ID 83814 990 2025-01-01 910664709 MORNING STAR BOYS RANCH % AUDREA MARSHALL MORN 5094481202 4511 S GLENROSE Spokane WA 99223 AUDREA MARSHALL CHIEF EXECUTIVE OFFICER 5094481202 2026-08-27 true SCOTT HOOVER P01450080 2087242265 2026-09-04 2025 3143858 false X WWW.MORNINGSTARBOYSRANCH.ORG X 1956 WA Morning Star Boys Ranch, answering Gods 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. 6 6 86 7 0 0 214956 225323 2348112 2344978 41900 99575 -6586 -3416 2598382 2666460 66568 39284 0 2097082 2123697 0 51235 900113 888881 3063763 3051862 -465381 -385402 4663516 4237348 242549 240691 4420967 3996657 Morning Star Boys Ranch, answering Gods 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. false false 2413250 39284 2344978 Morning Stars 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. Number of children served at the MSBR residential treatment in 2025: 17 youth with an average age of 11 years old. Additional information can be viewed on the organizations website. 2413250 true true false false false false false false false false true false false false true true true false false false false false false false true false false true false true false false false false false false false false false false false false false true true true false false true 16 0 true 86 true false false false false false true true false false false false false false X 6 6 false false false false false false false true false false false true true true true true true true true false X AUDREA MARSHALL 5094481202 4511 S GLENROSE Spokane WA 99223 AUDREA MARSHALL CHIEF EXECUTIVE OFFICER 48.00 2.00 X 136282 0 27206 CLAY NELSON BOARD PRESIDENT 2.00 1.00 X X 0 0 0 SHELBY BREEN VICE PRESIDENT 2.00 1.00 X X 0 0 0 LINDA DEVLIN BOARD SECRETARY 0.00 0.00 X X 0 0 0 DAVID JESS BOARD TREASURER 2.00 1.00 X X 0 0 0 TIM HORLACHER BOARD MEMBER 2.00 1.00 X 0 0 0 SARAH BRIGHT BOARD MEMBER 2.00 1.00 X 0 0 0 136282 0 27206 1 false true false 39975 185348 225323 PROGRAM SERVICE FEES 624100 2258717 2258717 86261 86261 2344978 14377 14377 548129 6440 469371 78758 6440 85198 85198 4611 39975 8027 -3416 -3416 2666460 2344978 0 96159 39284 39284 163448 40872 114442 8134 1606025 1514050 73837 18138 1876 1876 187511 165219 24269 -1977 164837 121755 41987 1095 28980 28980 43739 43739 8920 8920 48971 734 27480 20757 2867 792 2075 59510 32366 25174 1970 94218 77424 16794 8430 6323 2043 64 120975 108877 12098 88088 82152 5936 YOUTH CARE 93940 93940 VEHICLES 36243 36243 RECRUITING 7274 7274 REPAIRS AND MAINTENANCE 240940 81914 159026 5786 4031 776 979 3051862 2413250 587377 51235 102870 33572 153714 10758 162946 213786 22289 27250 6149065 2704478 3565562 3444587 656135 507395 4663516 4237348 189349 240691 53200 242549 240691 X 3368748 3655200 1052219 341457 4420967 3996657 4663516 4237348 -385402 -38908 0 X false true X false false X 2875143 817531 294860 214956 225323 4427813 3101114 2861268 2020953 2348112 2344978 12676425 53775 8976 62751 6030032 3687775 2315813 2563068 2570301 17166989 5824 5061 5012 5318 21215 0 5824 5061 5012 5318 21215 17145774 10742 11452 52772 24374 14373 113713 10742 11452 52772 24374 14373 113713 725647 725647 6040774 4424874 2368585 2587442 2584674 18006349 0.95220 0.00000 0.01000 0.00000 X Other income Part II line 10 or Part III line 12 ERC - 2022 AMOUNT: $725,647 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1362994 1362994 4373337 2335523 2037814 412734 368955 43779 3444587 X 2612192 -38908 -38908 2651100 8920 6440 15360 2666460 3036502 -6440 -6440 3042942 8920 8920 3051862 Part XI, Line 4b-Other revenue not included on Sch D but on 990 Gain on Sale of Property and Equipment - $6,440 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) Management belives 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 K 44586 39975 4611 1974 4414 1639 44586 39975 4611 1974 4414 1639 8027 -3416 true Morning Star Community Services PO Box 8087 Spokane WA 99223 454205299 501c3 39284 Operational support 1 Monitoring procedures (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 Chief Executive Officer which are the same for both organizations. X false false X X X false false false false false false false false false AUDREA MARSHALL CHIEF EXECUTIVE OFFICER 136282 4089 23117 163488 Benefit information (Part I, line 1a) MSBR pays for a membership in a local health club with multiple locations for all full-time employees who sign up, includingthe Chief Executive Officer. The benefit is not included in taxable income. No written policy information (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 andemployee wellness. Staff led the discussion and a budget for the expense was approved by the board of directors. Committee meeting documentation Part VI line 8b There are no committees with broad authority to act on behalf of the board. Form 990 governing body review Part VI line 11 The Chief Executive Officer 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. Conflict of interest policy compliance Part VI 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. CEO executive director top management comp Part VI line 15a The Board utilizes comparative data then reviews and approves the compensation of the Chief Executive Officer on an annual basis. The Chief Executive Officer reviews and approves the compensation of other employees of the organization during the annual budget process. Other officer or key employee compensation Part VI line 15b The Board utilizes comparative data then reviews and approves the compensation of the Chief Executive Officer on an annual basis. The Chief Executive Officer reviews and approves the compensation of other employees of the Organization during the annual budget process. Governing documents etc available to public Part VI line 19 Documents are not generally available to the public but may be provided upon request. Morning Star Community Services 4511 S Glenrose Spokane WA 99223 454205299 To conduct and operate an outpatient mental health clinic WA 501c3 10 Morning Star Boys Ranch true false true false false false false false false false false false true true true true false false false false Morning Star Community Services b 39284 Cash Basis