MORNINGSTAR LEARNING CENTER INC (EIN 205113402) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

Ben Holst

Phone

4069952565

Tax Period

2024-07-01 to 2025-06-30

MORNINGSTAR LEARNING CENTER INC, founded in 2006, is a community nonprofit in the Education sector that reported $1.7M in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $1.6M left a modest 4% surplus.

Mission

Morningstar Learning Center's most significant activity is providing excellent early childhood education for the young children of Big Sky. By doing so, we provide reliable childcare to their families and support our community's workforce.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,207,504

Program Service Revenue $405,477

Investment Income $52,439

Other Revenue $0

TOTAL REVENUE $1,665,420

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,297,810

Fundraising Expenses $158,516

Program Expenses $1,347,749

Other Expenses $298,434

TOTAL EXPENSES $1,596,244

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,665,420	$1,334,184	+0.2%
Expenses	$1,596,244	$1,509,855	+0.1%
Net Income	$69,176	$-175,671	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$115,350

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mariel Butan	Executive Dir.	40.00	Officer	$115,350	$0	$115,350
Emily Reierson	Director	1.00	Director	$0	$0	$0
Stephanie Kissell	President	1.00	Officer Director	$0	$0	$0
Chris Oliver	Treasurer	1.00	Officer Director	$0	$0	$0
Alanah Griffith	Director	1.00	Director	$0	$0	$0
Marie Goode	Secretary	1.00	Officer Director	$0	$0	$0
Wes Hoecker	Director	1.00	Director	$0	$0	$0
Ben Holst	Vice President	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,665,420	$1,596,244	$1,896,703	$69,176
2024	$1,334,184	$1,509,855	$1,797,536	$-175,671
2023	$2,069,964	$1,388,223	$1,957,011	$681,741
2022	$1,296,651	$998,351	$1,308,706	$298,300
2020	$599,693	$550,801	$891,531	$48,892
2019	$582,523	$592,263	$826,098	$-9,740

MORNINGSTAR LEARNING CENTER INC