MORNING STAR ADOPTION RESOURCE SERVICES INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- MORNING STAR ADOPTION RESOURCE SERVICES INC (EIN 38-3573446)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-04
- IRS object ID
- 202641249349300424
- Schema version
- 2025v4.0
- 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 | 2026-05-04T09:21:18-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382994588 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZERBO CONSULTING GROUP PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8451 BOULDER CT STE 200 | AddressLine1Txt |
| City | WALLED LAKE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48390 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383573446 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORNING STAR ADOPTION RESOURCE | BusinessNameLine1Txt |
| Business Name Line2 | SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MORN | BusinessNameControlTxt |
| Phone | 2484835484 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3000 | AddressLine1Txt |
| City | SOUTHFIELD | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARYN LUKOSWSKI | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2484835484 | PhoneNum |
| Signature | 2026-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN C ZERBO CPA | PreparerPersonNm |
| PTIN | P01445784 | PTIN |
| Phone | 2489600278 | PhoneNum |
| Preparation | 2026-04-30 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KARYN LUKOSWSKI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15635 W TWELVE MILE RD STE 100 | AddressLine1Txt |
| City | SOUTHFIELD | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48076 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $268,461 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2022 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PLACE CHILDREN IN ADOPTIVE HOMES BY PROVIDING SERVICES TO BIRTH PARENTS, THEIR CHILDREN AND ADOPTIVE APPLICANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $941 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $312,099 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $267,520 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $312,099 | PYTotalRevenueAmt |
| CY Total Revenue | $268,461 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $149,070 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $145,300 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $145,392 | PYOtherExpensesAmt |
| CY Other Expenses | $130,712 | CYOtherExpensesAmt |
| PY Total Expenses | $294,462 | PYTotalExpensesAmt |
| CY Total Expenses | $276,012 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $17,637 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,551 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $317,610 | TotalAssetsBOYAmt |
| Total Assets EOY | $310,390 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,883 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,214 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $251,727 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $244,176 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PLACE CHILDREN IN ADOPTIVE HOMES BY PROVIDING SERVICES TO BIRTH PARENTS, THEIR CHILDREN AND ADOPTIVE APPLICANTS. THE SIGNIFICANT ACTIVITIES INVOLVE RAISING FUNDS TO FURTHER PURPOSES OF THE ORGANIZATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $98,408 | ExpenseAmt |
| Desc | MORNING STAR HAS BEEN PROVIDING ADOPTION SERVICES TO BIRTH FAMILIES LOOKING TO PLACE THEIR CHILDREN IN ADOPTION AND FAMILIES LOOKING TO ADOPT SINCE 1987. FROM 1987 TO APPROXIMATELY 2003, MORNING STAR WAS OFFICIALLY MORNING STAR ADOPTION RESOURCE SERVICES. IN 2003, IT WAS MORPHED INTO A DBA OF MORNING STAR ADOPTION CENTER (MSAC) AND IN MAY OF 2022, MORNING STAR WAS GRANTED 501C3 STATUS. MSAC HAS ALWAYS PROVIDED SERVICES TO ANY RESIDENT OF MICHIGAN SEEKING ADOPTION INFORMATION OR SERVICES AND HAS NEVER REFUSED TO PROVIDE SERVICES TO ANY BIRTH OR POTENTIAL ADOPTIVE FAMILIES BASED ON THEIR RACE, GENDER, RELIGION, SEXUAL ORIENTATION OR THEIR MARITAL STATUS. MSAC HAS PRIDED ITSELF ON ALWAYS BEING AN INCLUSIVE ADOPTION AGENCY | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $117,891 | ExpenseAmt |
| Desc | MORNING STAR HAS BEEN PROVIDING ADOPTION SERVICES TO BIRTH FAMILIES LOOKING TO PLACE THEIR CHILDRE IN ADOPTION AND FAMILIES LOOKING TO ADOPT SINCE 1987. FROM 1987 TO APPROZIMATELY 2003, MORNING STAR WAS OFFICIALLY MORNING STAR ADOPTION RESOURCE SERVICES. IN 2003, IT WAS MORPHED INTO A DBA OF MORNING STAR ADOPTION CENTER (MSAC) AND IN MAY OF 2022, MORNING STAR WAS GRANTED 501(C)3 STATUS. MSAC HAS ALWAYS PROVIDED SERVICES TO ANY RESIDENT OF MICHIGAN SEEKING ADOPTION INFORMATION OR SERVICES AND HAS NEVER REFUSED TO PROVIDE SERVICES TO ANY BIRTH OR POTENTIAL ADOPTIVE FAMILIES BASED ON THEIR RACE, GENDER, RELIGION, SEXUAL ORIENTATION OR THEIR MARITAL STATUS. MSAC HAS PRIDED ITSELF ON ALWAYS BEING AN INCLUSIVE ADOPTION AGENCY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $117,891 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $216,299 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | 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 | false | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 3 | 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 |
| 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARYN LUKOSWSKI | PersonNm |
| Phone | 2484835484 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15635 W TWELVE MILE RD STE 100 | AddressLine1Txt |
| City | SOUTHFIELD | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48076 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| BRIAN VARGO | |||||
| PRESIDENT, T | Yes (X) | $0 | $0 | $0 | |
| ANDREW MALEC | |||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | |
| KARYN LUKOSWSKI | |||||
| EXECUTIVE DI | $0 | $0 | $0 | Yes (X) | |
| KRISTEN BROWN | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| DONNA MEDINA | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE ARNDT | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| JENNIFER GRAHEK | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| TONYA BROWN | |||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $941 | GovernmentGrantsAmt |
| Total Contributions | $941 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CASE INCOME | $255,106 | $255,106 |
| REIMBURSEMENT INCOME | $10,764 | $10,764 |
| OTHER INCOME | $1,650 | $1,650 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $267,520 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $268,461 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $267,520 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,030 | TotalAmt |
| Program Services | $117,891 | ProgramServicesAmt |
| Management And General | $17,139 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,270 | TotalAmt |
| Program Services | $8,730 | ProgramServicesAmt |
| Management And General | $1,540 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,780 | TotalAmt |
| Management And General | $7,780 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,487 | TotalAmt |
| Program Services | $28,508 | ProgramServicesAmt |
| Management And General | $4,979 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,550 | TotalAmt |
| Program Services | $36,550 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,557 | TotalAmt |
| Program Services | $2,349 | ProgramServicesAmt |
| Management And General | $3,208 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,810 | TotalAmt |
| Program Services | $1,609 | ProgramServicesAmt |
| Management And General | $4,201 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,706 | TotalAmt |
| Program Services | $17,118 | ProgramServicesAmt |
| Management And General | $11,588 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12 | TotalAmt |
| Management And General | $12 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97 | TotalAmt |
| Program Services | $97 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,713 | TotalAmt |
| Program Services | $3,447 | ProgramServicesAmt |
| Management And General | $9,266 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,012 | TotalAmt |
| Program Services | $216,299 | ProgramServicesAmt |
| Management And General | $59,713 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $304,360 | BOYAmt |
| EOY | $272,345 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,250 | BOYAmt |
| EOY | $32,890 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,155 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,610 | BOYAmt |
| EOY | $310,390 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,212 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,883 | BOYAmt |
| EOY | $57,002 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,883 | BOYAmt |
| EOY | $66,214 | 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 | $251,727 | BOYAmt |
| EOY | $243,563 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $613 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,727 | BOYAmt |
| EOY | $244,176 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,610 | BOYAmt |
| EOY | $310,390 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$7,551 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $941 | CurrentTaxYearAmt |
| Total | $941 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $332,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $351,443 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $312,099 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $265,870 | CurrentTaxYearAmt |
| Total | $1,261,628 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $332,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $351,443 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $312,099 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $266,811 | CurrentTaxYearAmt |
| Total | $1,262,569 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,262,569 | PublicSupportTotal170Amt |
| Total Support | $1,262,569 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,264,219 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $57,002 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $57,002 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | MORNING STAR HAS BEEN PROVIDING ADOPTION SERVICES TO BIRTH FAMILIES LOOKING TO PLACE THEIR CHILDRE IN ADOPTION AND FAMILIES LOOKING TO ADOPT SINCE 1987. FROM 1987 TO APPROZIMATELY 2003, MORNING STAR WAS OFFICIALLY MORNING STAR ADOPTION RESOURCE SERVICES. IN 2003, IT WAS MORPHED INTO A DBA OF MORNING STAR ADOPTION CENTER (MSAC) AND IN MAY OF 2022, MORNING STAR WAS GRANTED 501(C)3 STATUS. MSAC HAS ALWAYS PROVIDED SERVICES TO ANY RESIDENT OF MICHIGAN SEEKING ADOPTION INFORMATION OR SERVICES AND HAS NEVER REFUSED TO PROVIDE SERVICES TO ANY BIRTH OR POTENTIAL ADOPTIVE FAMILIES BASED ON THEIR RACE, GENDER, RELIGION, SEXUAL ORIENTATION OR THEIR MARITAL STATUS. MSAC HAS PRIDED ITSELF ON ALWAYS BEING AN INCLUSIVE ADOPTION AGENCY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | MORNING STAR ADOPTION RESOURCE SERVICE INC BOARD MEMBERS RECEIVE THE DRAFT FORM 990 AND SUPPORTING SCHEDULES. ANY CHANGES OR EDITS ARE PROPOSED UPON REVIEW, AND THE FINAL RETURN IS DISTRIBUTED TO THE BOARD FOR FINAL APPROVAL BEFORE ISSUANCE AND FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 11G | CONTRACTED SERVICES AND MILE 26,328 0 0 PHONE 753 1,757 0 SUPPLIES 0 692 0 BANK AND MERCHANT FEES 64 0 0 OTHER SUPPLIES 1,363 2,530 0 TOTAL 28,508 4,979 0 |
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