Nonprofit · EIN 54-2086318
MORNING STAR DEVELOPMENT
Tax-exempt · COLORADO SPGS, CO 80962
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,235,474 | $2,384,639 | -$149,165 | $1,705,223 | $310,826 | $1,394,397 |
| December 31, 2024 | 990 | $2,190,635 | $2,498,184 | -$307,549 | $1,957,974 | $414,412 | $1,543,562 |
| December 31, 2023 | 990 | $1,932,486 | $1,995,779 | -$63,293 | $2,157,504 | $306,393 | $1,851,111 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,142,829
- Program service revenue
- $74,949
- Investment income
- $17,351
- Net gain from sales of assets
- $56
- Other revenue
- $345
Expenses
- Grants and similar amounts paid
- $59,488
- Compensation of officers, directors and key employees
- $121,972
- Other salaries and wages
- $1,123,353
- Salaries, compensation and benefits (total)
- $1,412,659
- Professional fundraising fees
- $0
- Legal fees
- $7,990
- Accounting fees
- $11,350
- Occupancy
- $137,406
- Travel
- $55,915
- Depreciation
- $23,738
- Program services (functional)
- $1,996,265
- Management and general (functional)
- $248,273
- Fundraising (functional)
- $140,101
Balance sheet and other
- Total assets, start of year
- $1,957,974
- Total assets, end of year
- $1,705,223
- Total liabilities, end of year
- $310,826
- Net assets, end of year
- $1,394,397
- Land, buildings and equipment
- $254,183
- Net assets without donor restrictions
- $615,049
- Net assets with donor restrictions
- $779,348
- Gross receipts
- $2,245,326
- Employees
- 16
- Volunteers
- 10
- Year formed
- 2002
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LARS PETERSON | President Trustee or director, Officer | 40 | $121,972 | $8,439 |
| DANIEL BATCHELDER | President Emeritus Trustee or director, Officer | 2 | $6,165 | $0 |
| GAIL GOOLSBY | Director Trustee or director | 1 | $0 | $0 |
| SCOTT ROSS | Chairman of the Board Trustee or director, Officer | 2 | $0 | $0 |
| DANIKA JOSHUA | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| KHALID AHMADZAI | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| RYAN LUTHER | Director Trustee or director | 1 | $0 | $0 |
| MARTHA KING | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARS PETERSON | President Trustee or director, Officer | 40 | $111,623 |
| DANIEL BATCHELDER | President Emeritus Trustee or director, Officer | 4 | $9,305 |
| GAIL GOOLSBY | Director Trustee or director | 1 | $0 |
| SCOTT ROSS | Chairman of the Board Trustee or director, Officer | 2 | $0 |
| DANIKA JOSHUA | Secretary Trustee or director, Officer | 1 | $0 |
| KHALID AHMADZAI | Director Trustee or director | 1 | $0 |
| JOEL WITZEL | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LARS PETERSON | President Trustee or director, Officer | 40 | $120,536 | $1,272 |
| DANIEL BATCHELDER | President Emeritus Trustee or director, Officer | 4 | $6,510 | $0 |
| GAIL GOOLSBY | Chairman of the Board Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT ROSS | Director Trustee or director | 1 | $0 | $0 |
| DANIKA JOSHUA | Director Trustee or director | 1 | $0 | $0 |
| KHALID AHMADZAI | Director Trustee or director | 1 | $0 | $0 |
| JOEL WITZEL | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 62327, COLORADO SPGS, CO 80962-2327
- In care of
- % LARS PETERSON
- Principal officer (990 for 2025)
- Lars Peterson, PO Box 62327, Colorado Springs, CO 80962
- Signed the 990
- LARS PETERSON, President
- Phone
- (719) 266-8900
- Website
- www.msdev.org
Mission
The Organization is a community and economic development organization committed to helping the people of Afghanistan rebuild their country and their lives by offering practical help and resources.
Program accomplishments
- Provided leadership and business training in different regions of Afghanistan. Provided drug addiction recovery programs, medical and dental services to many Afghans. Provided education opportunities to Afghans. Provided training for the safe delivery of babies in multiple regions of Afghanistan. Provided relief (food, clothing, medicine, winter heat) to Afghans in need. Provided resources for people working with the Afghan diaspora around the world.Expenses $1,996,265 · grants $59,488 · revenue $40,281
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 54-2086318
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $1,705,223
- Income (IRS master file)
- $2,245,326
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,235,474 | $2,384,639 | $1,705,223 | XML |
| 990 | December 2024 | $2,190,635 | $2,498,184 | $1,957,974 | XML |
| 990 | December 2023 | $1,932,486 | $1,995,779 | $2,157,504 | XML |
| 990 | December 2022 | $2,028,180 | $1,911,328 | $2,088,174 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 54-2086318).
Questions about MORNING STAR DEVELOPMENT
- What is the EIN of MORNING STAR DEVELOPMENT?
- The employer identification number (EIN) of MORNING STAR DEVELOPMENT is 54-2086318.
- Is MORNING STAR DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to MORNING STAR DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MORNING STAR DEVELOPMENT 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 DEVELOPMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MORNING STAR DEVELOPMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MORNING STAR DEVELOPMENT?
- The 990 for the year ended December 31, 2025 names Lars Peterson.
- Who are the officers and directors of MORNING STAR DEVELOPMENT?
- The 990 for the year ended December 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $121,972 (LARS PETERSON, President).
- How much revenue does MORNING STAR DEVELOPMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,235,474, expenses of $2,384,639 and total assets of $1,705,223 at year end.
Other nonprofits in COLORADO SPGS
- ONECHILD GLOBAL EIN 84-1087689 · last filed 990 for 2025
- CATALYST CAMPUS FOR TECHNOLOGY AND INNOVATION INC EIN 82-4667718 · last filed 990 for 2024
- LOVE IN ACTION EIN 84-1285975 · last filed 990-PF for 2025
- THE EXODUS ROAD INC EIN 46-1384815 · last filed 990 for 2025
- FREE THE OPPRESSED EIN 47-4648581 · last filed 990 for 2024
- RESOURCE EXCHANGE INTERNATIONAL INC EIN 59-3043334 · last filed 990 for 2025
- RESOUND CORPORATION EIN 84-1529992 · last filed 990 for 2025
- UNCAGED EIN 82-4421187 · last filed 990 for 2024
All nonprofits in COLORADO SPGS · Colorado · International, foreign affairs and national security