MORNING STAR ACADEMY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MORNING STAR ACADEMY (EIN 45-1593367)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-11
IRS object ID: 201410429349301616
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-11T13:03:15-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOMMERVILLE & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3030 MATLOCK RD STE 201	AddressLine1
City	ARLINGTON	City
State	TX	State
ZIP Code	760152936	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	451593367	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MORNING STAR ACADEMY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MORN	NameControl
Phone	9035835974	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 236	AddressLine1
City	BONHAM	City
State	TX	State
ZIP Code	75418	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CAROL HENDRIX	Name
Title	PRESIDENT	Title
Phone	9035835974	Phone
Date Signed	2014-01-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ELAINE L SOMMERVILLE CPA	Name
Phone	8177955046	Phone
Date Prepared	2014-02-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CAROL HENDRIX	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2610 CR 856	AddressLine1
City	MCKINNEY	City
State	TX	State
ZIP Code	75071	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	14367994	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.MORNINGSTARLIONS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2011	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2823783	ContributionsGrantsPriorYear
Contributions Grants Current Year	14365631	ContributionsGrantsCurrentYear
Program Service Revenue CY	705	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	-2158	OtherRevenueCurrentYear
Total Revenue Prior Year	2823783	TotalRevenuePriorYear
Total Revenue Current Year	14364178	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	61612	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	23311	OtherExpensePriorYear
Other Expenses Current Year	71277	OtherExpensesCurrentYear
Total Expenses Prior Year	23311	TotalExpensesPriorYear
Total Expenses Current Year	132889	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2800472	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	14231289	RevenuesLessExpensesCY
Total Assets BOY	2864449	TotalAssetsBOY
Total Assets EOY	17108801	TotalAssetsEOY
Total Liabilities BOY	500	TotalLiabilitiesBOY
Total Liabilities EOY	13563	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2863949	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	17095238	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	87188	Expense
Revenue	705	Revenue
Description	MORNING STAR ACADEMY WILL PROVIDE FAITH-BASED EDUCATION AND CHILDCARE SERVICES TO CHILDREN AGES 6 WEEKS THROUGH 6TH 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 INTERGRATION OF BIBLICAL FAITH AND TRADITIONAL EDUCATION. THE SCHOOL WILL OPEN WITH THE 2013/2014 ACADEMIC YEAR.	Description
Total Program Service Expense	87188	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BRANDY BURNS	NamePerson
Telephone Number	9723451230	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5858 N FM 1752	AddressLine1
City	SAVOY	City
State	TX	State
ZIP Code	75479	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BRANDY BURNS
HEAD OF SCHO	40.00	X	X	20833	0	0
CAROL HENDRIX
PRESIDENT/DI	10.00	X	X	0	0	0
TAMRA BRYAN
SECRETARY/DI	10.00	X	X	0	0	0
BRANDON DONA
DIRECTOR	10.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	20833	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Field	Value	IRS element (for citing)
Name Person	ACCELERATED CRITICAL PATH	NamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5760 LEGACY DR SUITE B3-513	AddressLine1
City	PLANO	City
State	TX	State
ZIP Code	75024	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	GEN CONTRACTOR	DescriptionOfServices
Compensation	2210835	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Fundraising Events	5250	FundraisingEvents
All Other Contributions	14360381	AllOtherContributions
Noncash Contributions	500	NoncashContributions
Total Contributions	14365631	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION AND FEES	Description
Business Code	611600	BusinessCode
Total Revenue Column	705	TotalRevenueColumn
Related Or Exempt Function Income	705	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	705	TotalProgramServiceRevenue
Gross Income Fundraising Events	1658	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	5250	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	3816	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-2158	TotalRevenueColumn
Exclusion	-$2,158	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	14364178	TotalRevenueColumn
Related Or Exempt Function Income	705	RelatedOrExemptFunctionIncome
Exclusion	-$2,158	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	45833	Total
Program Services	27500	ProgramServices
Management And General	18333	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	11400	Total
Management And General	11400	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4379	Total
Program Services	3503	ProgramServices
Management And General	876	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3107	Total
Management And General	3107	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2240	Total
Management And General	2240	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	3641	Total
Program Services	3641	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7516	Total
Program Services	3545	ProgramServices
Management And General	3971	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	560	Total
Program Services	448	ProgramServices
Management And General	112	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	240	Total
Program Services	192	ProgramServices
Management And General	48	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2041	Total
Program Services	1976	ProgramServices
Management And General	65	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	584	Total
Program Services	467	ProgramServices
Management And General	117	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	26220	Total
Program Services	20976	ProgramServices
Management And General	5244	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
CURRICULUM & TESTING	16649	16649
CLASSROOM SUPPLIES	6074	6074
MEMBERSHIPS	1287	1287

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1118	Total
Program Services	930	ProgramServices
Management And General	188	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	132889	Total
Program Services	87188	ProgramServices
Management And General	45701	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	81121	BOY
EOY	47179	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	151461	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	584	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	77000	BOY
EOY	150877	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	2706328	BOY
EOY	16910745	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2864449	BOY
EOY	17108801	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	500	BOY
EOY	1618	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	11945	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	500	BOY
EOY	13563	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2863949	BOY
EOY	17095238	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2863949	BOY
EOY	17095238	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2864449	BOY
EOY	17108801	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	14231289	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	77000	OtherCostOrOtherBasis
Book Value	77000	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9224	OtherCostOrOtherBasis
Depreciation	584	Depreciation
Book Value	8640	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	65237	OtherCostOrOtherBasis
Book Value	65237	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	150877	TotalOfBookValueLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
CONSTRUCTION IN PROGRESS - BUILDINGS	13727305
CONSTRUCTION IN PROGRESS - LAND IMPR	3123311
CONSTRUCTION IN PROGRESS	60129

Field	Value	IRS element (for citing)
Total Book Value Other Assets	16910745	TotalBookValueOtherAssets

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	THE ACADEMYS NONDISCRIMINATORY POLICY IS PUBLISHED IN THE LOCAL NEWSPAPER AND IS INCLUDED IN THE REGISTRATION MATERIALS AS WELL AS ON ITS WEBSITE AND BROCHURES	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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 DISTRIBUTED TO ALL BOARD MEMBERS AT A SPECIAL BOARD MEETING TO REVIEW THE FORM 990. UPON RECEIVING APPROVAL, THE CPA FIRM PROCESSES THE RETURN FOR SIGNATURE AND PROVIDES IT TO THE ORGANIZATION WHO SIGNS AND FILES THE RETURN WITH THE INTERNAL REVENUE SERVICE.
ENFORCEMENT OF CONFLICTS POLICY	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.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION FOR ALL THE OFFICERS 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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.