MORNING STAR ACADEMY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MORNING STAR ACADEMY (EIN 45-1593367)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-06
- IRS object ID
- 202511269349300126
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-06T13:34:15-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 412024514 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOMMERVILLE & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2726 MATLOCK RD | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451593367 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORNING STAR ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MORN | BusinessNameControlTxt |
| Phone | 9035835974 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1510 W FM 898 | AddressLine1Txt |
| City | BONHAM | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75418 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL HENDRIX | PersonNm |
| Person Title | PRESIDENT/DIRECTOR | PersonTitleTxt |
| Phone | 9035835974 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELAINE L SOMMERVILLE CPA | PreparerPersonNm |
| PTIN | P00204458 | PTIN |
| Phone | 8177955046 | PhoneNum |
| Preparation | 2025-05-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CAROL HENDRIX | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1510 W FM 898 | AddressLine1Txt |
| City | BONHAM | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75418 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,298,809 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MORNINGSTARLIONS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | TRANSFORMING TOMORROW BY SHAPING HEARTS, GROWING MINDS AND EMPOWERING CHRIST-LIKE LEADERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 28 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $560,685 | PYContributionsGrantsAmt |
| CY Contributions Grants | $880,148 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $348,274 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $356,898 | CYProgramServiceRevenueAmt |
| PY Investment Income | $37,817 | PYInvestmentIncomeAmt |
| CY Investment Income | $83,225 | CYInvestmentIncomeAmt |
| PY Other Revenue | $229 | PYOtherRevenueAmt |
| CY Other Revenue | $6,568 | CYOtherRevenueAmt |
| PY Total Revenue | $947,005 | PYTotalRevenueAmt |
| CY Total Revenue | $1,326,839 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $642,857 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $609,262 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $552 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,221,090 | PYOtherExpensesAmt |
| CY Other Expenses | $1,238,935 | CYOtherExpensesAmt |
| PY Total Expenses | $1,863,947 | PYTotalExpensesAmt |
| CY Total Expenses | $1,848,197 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$916,942 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$521,358 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,350,829 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,830,767 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,175 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,434 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,332,654 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,826,333 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MORNING STAR ACADEMY EXISTS TO PROVIDE A SAFE, NURTURING ENVIRONMENT THAT ALLOWS CHILDREN TO GROW PHYSICALLY, SPIRITUALLY AND ACADEMICALLY BY INTEGRATING BIBLICAL FAITH AND QUALITY EDUCATION INTO ALL OF OUR CHILDCARE AND ACADEMIC PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,410,580 | ExpenseAmt |
| Revenue | $357,806 | RevenueAmt |
| Desc | MORNING STAR ACADEMY PROVIDES FAITH-BASED EDUCATION AND CHILDCARE SERVICES TO CHILDREN AGES 18 MONTHS THROUGH 3RD GRADE WITH A FULL-TIME DAYCARE AND PRESCHOOL FOR INFANTS AND TODDLERS, BEFORE AND AFTERSCHOOL CARE, SUMMER PROGRAMS AND A FULL-TIME ELEMENTARY SCHOOL THROUGH THE INTEGRATION OF BIBLICAL FAITH AND TRADITIONAL EDUCATION. THE SCHOOL HAD 60 STUDENTS ENROLLED DURING THE 2023/2024 ACADEMIC YEAR. | Desc |
| Total Program Service Expenses | $1,410,580 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 28 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRANDY BURNS | PersonNm |
| Phone | 9035835974 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1510 W FM 898 | AddressLine1Txt |
| City | BONHAM | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75418 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| BRANDY BURNS | ||||||
| HEAD OF SCHO | 40.00 | Yes (X) | $84,611 | $0 | $13,221 | |
| LINDA COOK | ||||||
| SECRETARY/DI | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CAROL HENDRIX | ||||||
| PRESIDENT/DI | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CAMI RUTLEDGE | ||||||
| DIRECTOR | 10.00 | $0 | $0 | $0 | Yes (X) | |
| JAMES K STEVENS | ||||||
| VP/TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $84,611 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $13,221 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $7,932 | FundraisingAmt |
| Government Grants | $177,348 | GovernmentGrantsAmt |
| All Other Contributions | $694,868 | AllOtherContributionsAmt |
| Noncash Contributions | $1,780 | NoncashContributionsAmt |
| Total Contributions | $880,148 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $356,898 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $356,898 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $356,898 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,964 | TotalRevenueColumnAmt |
| Exclusion | $58,964 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $989,572 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $965,311 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,261 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,261 | TotalRevenueColumnAmt |
| Exclusion | $24,261 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $4,671 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $7,932 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $6,402 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,731 | TotalRevenueColumnAmt |
| Exclusion | -$1,731 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,165 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $257 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $908 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $908 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REFUNDS/REIMBURSEMENTS | 900099 | $6,201 | $6,201 |
| MISCELLANEOUS INCOME | 900099 | $1,190 | $1,190 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,391 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,326,839 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $357,806 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $88,885 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,884 | TotalAmt |
| Management And General | $98,884 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,872 | TotalAmt |
| Program Services | $412,333 | ProgramServicesAmt |
| Management And General | $42,539 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,874 | TotalAmt |
| Program Services | $10,143 | ProgramServicesAmt |
| Management And General | $3,731 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,632 | TotalAmt |
| Program Services | $29,142 | ProgramServicesAmt |
| Management And General | $12,490 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,950 | TotalAmt |
| Management And General | $2,950 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,759 | TotalAmt |
| Management And General | $31,759 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,681 | TotalAmt |
| Management And General | $7,681 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,468 | TotalAmt |
| Management And General | $6,468 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,760 | TotalAmt |
| Program Services | $2,208 | ProgramServicesAmt |
| Fundraising | $552 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,122 | TotalAmt |
| Program Services | $17,977 | ProgramServicesAmt |
| Management And General | $15,145 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,325 | TotalAmt |
| Program Services | $24,260 | ProgramServicesAmt |
| Management And General | $6,065 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,885 | TotalAmt |
| Program Services | $218,336 | ProgramServicesAmt |
| Management And General | $54,549 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,580 | TotalAmt |
| Program Services | $1,580 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,763 | TotalAmt |
| Program Services | $6,763 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $764,764 | TotalAmt |
| Program Services | $611,811 | ProgramServicesAmt |
| Management And General | $152,953 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,170 | TotalAmt |
| Program Services | $4,319 | ProgramServicesAmt |
| Management And General | $1,851 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STUDENT ACTIVITIES | $55,531 | $55,531 |
| CLASSROOM SUPPLIES | $11,177 | $11,177 |
| MEMBERSHIPS/FEES | $5,000 | $5,000 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,848,197 | TotalAmt |
| Program Services | $1,410,580 | ProgramServicesAmt |
| Management And General | $437,065 | ManagementAndGeneralAmt |
| Fundraising | $552 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,314 | BOYAmt |
| EOY | $13,487 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,689 | BOYAmt |
| EOY | $53,374 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,009,529 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,150,996 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,615,698 | BOYAmt |
| EOY | $18,858,533 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $532,128 | BOYAmt |
| EOY | $905,373 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,350,829 | BOYAmt |
| EOY | $19,830,767 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,588 | BOYAmt |
| EOY | $4,434 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,587 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,175 | BOYAmt |
| EOY | $4,434 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,332,654 | BOYAmt |
| EOY | $19,826,333 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,332,654 | BOYAmt |
| EOY | $19,826,333 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,350,829 | BOYAmt |
| EOY | $19,830,767 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$521,358 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $15,037 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,166,345 | OtherCostOrOtherBasisAmt |
| Book Value | $2,166,345 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,489,611 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,672,626 | DepreciationAmt |
| Book Value | $15,816,985 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $83,494 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,752 | DepreciationAmt |
| Book Value | $4,742 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,270,079 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,399,618 | DepreciationAmt |
| Book Value | $870,461 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,858,533 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE ACADEMY'S NONDISCRIMINATORY POLICY IS PUBLISHED ON THE ACADEMY'S WEBSITE AND SOCIAL MEDIA PLATFORMS AS WELL AS ALL PRINT MATERIALS. |
| SCHEDULE E, LINE 6 | THE ORGANIZATION RECEIVED FUNDS AS PART OF THE CHILD CARE RELIEF FUNDING FROM THE TEXAS WORKFORCE COMMISSION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | MORNING STAR ACADEMY EXISTS TO PROVIDE A SAFE, NURTURING ENVIRONMENT THAT ALLOWS CHILDREN TO GROW PHYSICALLY, SPIRITUALLY AND ACADEMICALLY BY INTEGRATING BIBLICAL FAITH AND QUALITY EDUCATION INTO ALL OF OUR CHILDCARE AND ACADEMIC PROGRAMS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY A THIRD PARTY CPA WHO PROVIDES THE FORM TO THE ORGANIZATION FOR REVIEW. THE FORM 990 IS REVIEWED FOR ACCURACY BY THE BOARD PRESIDENT AN THE HEAD OF SCHOOL PRIOR TO SUBMISSION TO THE IRS, AND A FINAL COPY IS SHARED WITH THE FULL BOARD FOR THEIR INFORMATION. UPON RECEIVING APPROVAL FROM THE SCHOOL,THE CPA FIRM PROCESSES THE RETURN FOR SIGNATURE AND ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH DIRECTOR COMPLETES A QUESTIONNAIRE DISCLOSING ANY FAMILY OR BUSINESS RELATIONSHIPS THAT MAY PRESENT A CONFLICT OF INTEREST. ANY POSSIBLE CONFLICT OF INTEREST IS DISCLOSED AT THE BOARD MEETINGS PRIOR TO VOTING ON THE TRANSACTION OR CONTRACT. ANY MEMBER THAT HAS A POTENTIAL CONFLICT DOES NOT PARTICIPATE IN THE DISCUSSION AND APPROVAL OF THE TRANSACTION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR THE TOP OFFICIAL IS DETERMINED BY EVALUATING OUTSIDE DATA SUCH AS COMPENSATION SURVEYS FOR COMPARABLE POSITIONS IN THE DALLAS AREA. THE COMPENSATION IS APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS AND IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SCHOOL DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES OTHER THAN THE HEAD OF SCHOOL. (SEE 15A) |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |