Morning Star Boys Ranch

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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

1956

Legal Domicile

Principal Officer

Audrea Marshall

Phone

5094481202

Tax Period

2023-01-01 to 2023-12-31

Morning Star Boys Ranch, founded in 1956, is a community nonprofit in the Youth Development sector that reported $2.4M in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $3.2M exceeded revenue, resulting in a 33% operating deficit.

Mission

Morning Star Boys' Ranch, answering God's 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.

Program Service Accomplishments

Program 1

Expenses: $2,753,262 Revenue: $2,011,654

Morning Star's 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, therapy, medication management, access to our agricultural, and education enrichment. Boys and girls ages 6-13 receive 24/7 care 365 days a year.Number of children served at the MSBR residential treatment in 2023: 16 Youth with an average age of 10 years old. Additional information can be viewed on the organization's website.

Program 2

Expenses: $12,727 Revenue: $9,299

Morning Star's Case Aide Program meets the needs of youth of all genders in the community who require in-home services due to behavioral or developmental issues. Our case aides provide one-to-one...

Morning Star's Case Aide Program meets the needs of youth of all genders in the community who require in-home services due to behavioral or developmental issues. Our case aides provide one-to-one supervision and care to children and their families who have exceptional needs. Services include creating and implementing a behavioral plan, de-escalating stressful situations, teaching, modeling activities of daily living (ADL), assisting to establish positive boundaries and routines, and more. The morning star case aide program served 5 clients in the Spokane region in 2023.Total number of program service hours provided in 2023: 310Closed due to lack of contract funding.

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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 (2023)

Revenue Breakdown

Contributions & Grants $294,860

Program Service Revenue $2,020,953

Investment Income $91,546

Other Revenue $-24,820

TOTAL REVENUE $2,382,539

Expense Breakdown

Grants Paid $163,368

Salaries & Benefits $2,226,556

Fundraising Expenses $6,862

Program Expenses $2,765,989

Other Expenses $768,404

TOTAL EXPENSES $3,158,328

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,382,539	$4,446,260	-0.5%
Expenses	$3,158,328	$4,517,773	-0.3%
Net Income	$-775,789	$-71,513	+9.8%

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

109

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

$238,462

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dr Ellen Dal Pra	Board President	2.00	Officer Director	$0	$0	$0
Clay Nelson	Board Vice President	2.00	Officer Director	$0	$0	$0
David Jess	Board Treasurer	2.00	Officer Director	$0	$0	$0
Linda Devlin	Board Secretary	2.00	Officer Director	$0	$0	$0
Tim Horlacher	Board Member	2.00	Director	$0	$0	$0
Rachel Tibbits	Board Member	2.00	Director	$0	$0	$0
Sylvia Glover	Board Member (Until April)	2.00	Director	$0	$0	$0
Audrea Marshall	Executive Director	39.00	Officer	$136,855	$22,283	$159,138
Sara Schumacher	COO (Until July)	39.00	Officer	$70,129	$9,195	$79,324

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
2024	No data	No data	No data	No data
2023	$2,382,539	$3,158,328	$5,032,359	$-775,789
2022	$4,446,260	$4,517,773	$5,983,958	$-71,513
2021	$6,036,768	$3,911,436	$6,548,402	$2,125,332
2020	$5,475,747	$4,285,609	$3,818,602	$1,190,138
2019	$4,943,472	$3,907,301	$2,661,529	$1,036,171
2019	$4,943,472	$3,907,301	$2,661,529	$1,036,171
2018	$3,504,032	$3,481,794	$1,472,909	$22,238