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Nonprofit · EIN 91-0664709

MORNING STAR BOYS RANCH

Tax-exempt · SPOKANE, WA 99223

Financials

$2.4M$3.2M2023$2.6M$3.1M2024$2.7M$3.1M2025
Revenue Expenses · by fiscal year end
Financials of MORNING STAR BOYS RANCH by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,666,460$3,051,862-$385,402$4,237,348$240,691$3,996,657
December 31, 2024990$2,598,382$3,063,763-$465,381$4,663,516$242,549$4,420,967
December 31, 2023990$2,382,539$3,158,328-$775,789$5,032,359$179,579$4,852,780
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$225,323
Program service revenue
$2,344,978
Investment income
$99,575
Net gain from sales of assets
$85,198
Net income from fundraising events
-$3,416
Other revenue
-$3,416

Expenses

Grants and similar amounts paid
$39,284
Compensation of officers, directors and key employees
$163,448
Other salaries and wages
$1,606,025
Salaries, compensation and benefits (total)
$2,123,697
Professional fundraising fees
$0
Legal fees
$28,980
Accounting fees
$43,739
Occupancy
$94,218
Travel
$8,430
Depreciation
$120,975
Program services (functional)
$2,413,250
Management and general (functional)
$587,377
Fundraising (functional)
$51,235

Balance sheet and other

Total assets, start of year
$4,663,516
Total assets, end of year
$4,237,348
Total liabilities, end of year
$240,691
Net assets, end of year
$3,996,657
Land, buildings and equipment
$3,444,587
Publicly traded securities
$507,395
Net assets without donor restrictions
$3,655,200
Net assets with donor restrictions
$341,457
Gross receipts
$3,143,858
Employees
86
Volunteers
7
Year formed
1956
State of legal domicile
WA

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.

NameTitleHours / weekCompensationOther / benefits
AUDREA MARSHALLCHIEF EXECUTIVE OFFICER
Officer
48$136,282$27,206
CLAY NELSONBOARD PRESIDENT
Trustee or director, Officer
2$0$0
SHELBY BREENVICE PRESIDENT
Trustee or director, Officer
2$0$0
LINDA DEVLINBOARD SECRETARY
Trustee or director, Officer
0$0$0
DAVID JESSBOARD TREASURER
Trustee or director, Officer
2$0$0
TIM HORLACHERBOARD MEMBER
Trustee or director
2$0$0
SARAH BRIGHTBOARD MEMBER
Trustee or director
2$0$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensationOther / benefits
Audrea MarshallExecutive Director
Officer
48$136,372$23,230
Clay NelsonBoard President
Trustee or director, Officer
2$0$0
David JessBoard Vice President/Treasurer
Trustee or director, Officer
2$0$0
Linda DevlinBoard Secretary
Trustee or director, Officer
2$0$0
Tim HorlacherBoard Member
Trustee or director
2$0$0
Rachel TibbitsBoard Member (Until Mar)
Trustee or director
2$0$0
Shelby BreenBoard Member (Started Jan)
Trustee or director
2$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensationOther / benefits
Audrea MarshallExecutive Director
Officer
39$136,855$22,283
Sara SchumacherCOO (Until July)
Officer
39$70,129$9,195
Dr Ellen Dal PraBoard President
Trustee or director, Officer
2$0$0
Clay NelsonBoard Vice President
Trustee or director, Officer
2$0$0
David JessBoard Treasurer
Trustee or director, Officer
2$0$0
Linda DevlinBoard Secretary
Trustee or director, Officer
2$0$0
Tim HorlacherBoard Member
Trustee or director
2$0$0
Rachel TibbitsBoard Member
Trustee or director
2$0$0
Sylvia GloverBoard Member (Until April)
Trustee or director
2$0$0

Address and contacts

Address (IRS master file)
4511 S GLENROSE RD, SPOKANE, WA 99223-1348
In care of
% AUDREA MARSHALL
Signed the 990
AUDREA MARSHALL, CHIEF EXECUTIVE OFFICER
Phone
(509) 448-1202
Return prepared by
SCOTT HOOVER CPA PLLC

Mission

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.

990 for the year ended December 31, 2025

Program accomplishments

  • 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.
    Expenses $2,413,250 · grants $39,284 · revenue $2,344,978

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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
91-0664709
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
2010
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,237,348
Income (IRS master file)
$3,143,858

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,666,460$3,051,862$4,237,348XML
990December 2024$2,598,382$3,063,763$4,663,516XML
990December 2023$2,382,539$3,158,328$5,032,359XML
990December 2022$4,446,260$4,517,773$5,983,958IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 91-0664709).

Questions about MORNING STAR BOYS RANCH

What is the EIN of MORNING STAR BOYS RANCH?
The employer identification number (EIN) of MORNING STAR BOYS RANCH is 91-0664709.
Is MORNING STAR BOYS RANCH tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
Are donations to MORNING STAR BOYS RANCH tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MORNING STAR BOYS RANCH 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 BOYS RANCH 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 BOYS RANCH last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of MORNING STAR BOYS RANCH?
The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $136,282 (AUDREA MARSHALL, CHIEF EXECUTIVE OFFICER).
How much revenue does MORNING STAR BOYS RANCH have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,666,460, expenses of $3,051,862 and total assets of $4,237,348 at year end.

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