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Nonprofit · EIN 45-3202572

MORNING STAR CHILD CARE

Also known as BRIGHT START LEARNING CENTER

Tax-exempt · LEADVILLE, CO 80461

Financials

$385K$283K2023$446K$406K2024
Revenue Expenses · by fiscal year end
Financials of MORNING STAR CHILD CARE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$445,695$405,773$39,922$242,836$9,609$233,227
December 31, 2023990$384,967$283,398$101,569$199,672$6,367$193,305
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$238,328
of which government grants
$125,450
Program service revenue
$207,191
Investment income
$176
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$34,084
Other salaries and wages
$221,164
Salaries, compensation and benefits (total)
$323,530
Professional fundraising fees
$0
Accounting fees
$5,512
Occupancy
$17,474
Depreciation
$891
Program services (functional)
$376,031
Management and general (functional)
$29,742

Balance sheet and other

Total assets, start of year
$199,672
Total assets, end of year
$242,836
Total liabilities, end of year
$9,609
Net assets, end of year
$233,227
Land, buildings and equipment
$8,608
Net assets without donor restrictions
$233,227
Gross receipts
$445,695
Employees
13
Year formed
2011
State of legal domicile
CO

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 December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
DESIREE TRUJILLODIRECTOR
Trustee or director, Officer
40$34,083
SARA LUNADIRECTOR
Former
40$28,949
KELSY MAXIEPRESIDENT
Trustee or director, Officer
5$0
HEATHER MOUTOUXSECRETARY
Trustee or director, Officer
2$0
ABBY RODOSHDIRECTOR FUN
Trustee or director, Officer
2$0
MEGAN VINCITREASURER
Trustee or director, Officer
10$0
KELSEY WOODDIRECTOR VIC
Trustee or director, Officer
5$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
SARA LUNADIRECTOR
Trustee or director
40$54,893
LAUREN BARRETTESECRETARY
Trustee or director, Officer
2$0
KAYLA MARCELLADIRECTOR PRE
Trustee or director, Officer
2$0
KELSY MAXIEDIRECTOR TRE
Trustee or director, Officer
2$0
FRANCISCO THARPDIRECTOR VIC
Trustee or director, Officer
2$0

Address and contacts

Address (IRS master file)
328 W 5TH ST, LEADVILLE, CO 80461-3547
In care of
% NICOLE SANDOVAL
Principal officer (990 for 2024)
MEGAN VINCI
Signed the 990
MEGAN VINCI, TREASURER
Phone
(719) 839-0662
Return prepared by
AYERS ACCOUNTING INC

Mission

CHILD CARE

990 for the year ended December 31, 2024

Program accomplishments

  • PROVIDED HIGH-QUALITY CHILD CARE FOR CHILDREN AGES ONE TO SEVEN YEARS OLD AT LICENSED FACILITIES IN LEADVILLE COLORADO. TWENTY CHILDREN IS AVERAGE ENROLLMENT.
    Expenses $376,031 · revenue $207,191

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
45-3202572
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2012
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33)
Assets (IRS master file)
$242,836
Income (IRS master file)
$445,695

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$445,695$405,773$242,836IRS
990December 2023$384,967$283,398$199,672XML
990December 2022$300,780$215,335$99,382IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 45-3202572).

Questions about MORNING STAR CHILD CARE

What is the EIN of MORNING STAR CHILD CARE?
The employer identification number (EIN) of MORNING STAR CHILD CARE is 45-3202572.
Is MORNING STAR CHILD CARE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
Are donations to MORNING STAR CHILD CARE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MORNING STAR CHILD CARE 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 MORNING STAR CHILD CARE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MORNING STAR CHILD CARE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of MORNING STAR CHILD CARE?
The 990 for the year ended December 31, 2024 names MEGAN VINCI.
Who are the officers and directors of MORNING STAR CHILD CARE?
The 990 for the year ended December 31, 2024 lists 7 people; 2 received compensation from the organization, the highest $34,083 (DESIREE TRUJILLO, DIRECTOR).
How much revenue does MORNING STAR CHILD CARE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $445,695, expenses of $405,773 and total assets of $242,836 at year end.

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