Nonprofit · EIN 20-5113402
MORNINGSTAR LEARNING CENTER INC
Tax-exempt · BIG SKY, MT 59716
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,665,420 | $1,596,244 | $69,176 | $1,896,703 | $230,696 | $1,666,007 |
| June 30, 2024 | 990 | $1,334,184 | $1,509,855 | -$175,671 | $1,797,536 | $202,191 | $1,595,345 |
| June 30, 2023 | 990 | $2,069,964 | $1,388,223 | $681,741 | $1,957,011 | $181,208 | $1,775,803 |
| June 30, 2022 | 990 | $1,296,651 | $998,351 | $298,300 | $1,308,706 | $219,431 | $1,089,275 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,207,504
- of which government grants
- $750,000
- Program service revenue
- $405,477
- Investment income
- $52,439
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $1,099,746
- Salaries, compensation and benefits (total)
- $1,297,810
- Professional fundraising fees
- $0
- Accounting fees
- $12,966
- Occupancy
- $74,242
- Depreciation
- $16,271
- Program services (functional)
- $1,347,749
- Management and general (functional)
- $89,979
- Fundraising (functional)
- $158,516
Balance sheet and other
- Total assets, start of year
- $1,797,536
- Total assets, end of year
- $1,896,703
- Total liabilities, end of year
- $230,696
- Net assets, end of year
- $1,666,007
- Land, buildings and equipment
- $739,632
- Publicly traded securities
- $864,888
- Net assets without donor restrictions
- $1,666,007
- Gross receipts
- $1,665,420
- Employees
- 26
- Volunteers
- 20
- Year formed
- 2006
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mariel Butan | Executive Dir. Officer | 40 | $115,350 |
| Emily Reierson | Director Trustee or director | 1 | $0 |
| Stephanie Kissell | President Trustee or director, Officer | 1 | $0 |
| Chris Oliver | Treasurer Trustee or director, Officer | 1 | $0 |
| Alanah Griffith | Director Trustee or director | 1 | $0 |
| Marie Goode | Secretary Trustee or director, Officer | 1 | $0 |
| Wes Hoecker | Director Trustee or director | 1 | $0 |
| Ben Holst | Vice President Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mariel Butan | Executive Dir. Officer | 40 | $105,301 |
| Alanah Griffith | Director Trustee or director | 1 | $0 |
| Stephanie Kissell | President Trustee or director, Officer | 1 | $0 |
| Maren Dunn | Vice President Trustee or director, Officer | 1 | $0 |
| Chris Oliver | Treasurer Trustee or director, Officer | 1 | $0 |
| Marie Goode | Secretary Trustee or director, Officer | 1 | $0 |
| Wes Hoecker | Director Trustee or director | 1 | $0 |
| Jodi Daily | Vice President Trustee or director | 1 | $0 |
| Ben Holst | Director Trustee or director | 1 | $0 |
| Allie Poalino | Director Trustee or director | 1 | $0 |
| Michael Pitcairn | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alanah Griffith | Director Trustee or director | 1 | $0 |
| Stephanie Kissell | President Trustee or director, Officer | 1 | $0 |
| Maren Dunn | Vice President Trustee or director, Officer | 1 | $0 |
| Chris Oliver | Treasurer Trustee or director, Officer | 1 | $0 |
| Marie Goode | Secretary Trustee or director, Officer | 1 | $0 |
| Wes Hoecker | Director Trustee or director | 1 | $0 |
| Jodi Daily | Director Trustee or director | 1 | $0 |
| Ben Holst | Director Trustee or director | 1 | $0 |
| Allie Poalino | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alanah Griffith | Director Trustee or director | 1 | $0 |
| Stephanie Kissell | President Trustee or director, Officer | 1 | $0 |
| Maren Dunn | Vice President Trustee or director, Officer | 1 | $0 |
| Chris Oliver | Treasurer Trustee or director, Officer | 1 | $0 |
| Marie Goode | Secretary Trustee or director, Officer | 1 | $0 |
| Wes Hoecker | Director Trustee or director | 1 | $0 |
| Jodi Daily | Director Trustee or director, Officer | 1 | $0 |
| Ben Holst | Director Trustee or director | 1 | $0 |
| Allie Poalino | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 659 SPRUCE CONE DRIVE, BIG SKY, MT 59716-0000
- In care of
- % LAURA SACCHI
- Principal officer (990 for 2024)
- Ben Holst, PO BOX 160505, BIG SKY, MT 59716
- Signed the 990
- Ben Holst, Vice President
- Phone
- (406) 995-2565
- Return prepared by
- Neil and Company CPAs PC
Mission
Morningstar Learning Center's mission is to develop and connect Big Sky's young children and families by providing reliable childcare, quality early education, and supportive resources from planning through parenthood.
Program accomplishments
- Morningstar Learning Center is the only state-licensed provider of early childhood education in Big Sky. Birth through five are the most critical years for brain development throughout our entire lives, and Morningstar Learning Center helps students set a strong foundation with excellent programming centered on Creative Curriculum. Morningstar Learning Center invests in students by investing in teachers, providing continuing education, benefits, and housing opportunities, as well as working on better wages. Morningstar Learning Center provides need-based tuition assistance to remain affordable for working families. We have an unwavering commitment to make excellent early childhood education what every community needs to thrive, yet few are able to achieve accessible for all Big Sky families.Expenses $1,347,749 · revenue $405,477
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5113402
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $1,896,703
- Income (IRS master file)
- $1,665,420
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,665,420 | $1,596,244 | $1,896,703 | XML |
| 990 | June 2024 | $1,334,184 | $1,509,855 | $1,797,536 | XML |
| 990 | June 2023 | $2,069,964 | $1,388,223 | $1,957,011 | XML |
| 990 | June 2022 | $1,296,651 | $998,351 | $1,308,706 | XML |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-5113402).
Questions about MORNINGSTAR LEARNING CENTER INC
- What is the EIN of MORNINGSTAR LEARNING CENTER INC?
- The employer identification number (EIN) of MORNINGSTAR LEARNING CENTER INC is 20-5113402.
- Is MORNINGSTAR LEARNING CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to MORNINGSTAR LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MORNINGSTAR LEARNING CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MORNINGSTAR LEARNING CENTER INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MORNINGSTAR LEARNING CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MORNINGSTAR LEARNING CENTER INC?
- The 990 for the year ended June 30, 2025 names Ben Holst.
- Who are the officers and directors of MORNINGSTAR LEARNING CENTER INC?
- The 990 for the year ended June 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $115,350 (Mariel Butan, Executive Dir.).
- How much revenue does MORNINGSTAR LEARNING CENTER INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,665,420, expenses of $1,596,244 and total assets of $1,896,703 at year end.
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