MORNING STAR ADOPTION RESOURCE SERVICES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MORNING STAR ADOPTION RESOURCE SERVICES INC (EIN 38-3573446)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-01
IRS object ID
202510919349300341
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2025-04-01T13:40:50-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382994588PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ZERBO CONSULTING GROUP PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18451 BOULDER CT STE 200AddressLine1Txt
CityWALLED LAKECityNm
State AbbreviationMIStateAbbreviationCd
ZIP48390ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383573446EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MORNING STAR ADOPTION RESOURCEBusinessNameLine1Txt
Business Name Line2SERVICES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMORNBusinessNameControlTxt
Phone2484835484PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3000AddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49037ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKARYN LUKOSWSKIPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2484835484PhoneNum
Signature2025-03-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN C ZERBO CPAPreparerPersonNm
PTINP01445784PTIN
Phone2489600278PhoneNum
Preparation2025-03-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKARYN LUKOSWSKIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line115635 W TWELVE MILE RD STE 100AddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48076ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$312,099GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTO PLACE CHILDREN IN ADOPTIVE HOMES BY PROVIDING SERVICES TO BIRTH PARENTS, THEIR CHILDREN AND ADOPTIVE APPLICANTS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$333,232PYProgramServiceRevenueAmt
CY Program Service Revenue$312,099CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$18,527PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$351,759PYTotalRevenueAmt
CY Total Revenue$312,099CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$131,093PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$149,070CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$140,755PYOtherExpensesAmt
CY Other Expenses$145,392CYOtherExpensesAmt
PY Total Expenses$271,848PYTotalExpensesAmt
CY Total Expenses$294,462CYTotalExpensesAmt
PY Revenues Less Expenses$79,911PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$17,637CYRevenuesLessExpensesAmt
Total Assets BOY$272,354TotalAssetsBOYAmt
Total Assets EOY$317,610TotalAssetsEOYAmt
Total Liabilities BOY$38,264TotalLiabilitiesBOYAmt
Total Liabilities EOY$65,883TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$234,090NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$251,727NetAssetsOrFundBalancesEOYAmt
MissionTO 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$224,510ExpenseAmt
Revenue$312,099RevenueAmt
DescMORNING 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 AGENCYDesc
Total Program Service Expenses$224,510TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKARYN LUKOSWSKIPersonNm
Phone2484835484PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115635 W TWELVE MILE RD STE 100AddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48076ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
BRIAN VARGO
PRESIDENT, T5.005.00Yes (X)$0$0$0
ANDREW MALEC
SECRETARY5.005.00Yes (X)$0$0$0
KARYN LUKOSWSKI
EXECUTIVE DI36.0036.00$0$0$0Yes (X)
KRISTEN BROWN
TRUSTEE5.005.00Yes (X)$0$0$0
DONNA MEDINA
TRUSTEE5.005.00Yes (X)$0$0$0
STEPHANIE ARNDT
TRUSTEE5.005.00Yes (X)$0$0$0
JENNIFER GRAHEK
TRUSTEE5.005.00Yes (X)$0$0$0
TONYA BROWN
TRUSTEE5.005.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CASE INCOME$264,423$264,423
REIMBURSEMENT INCOME$30,034$30,034
OTHER INCOME$17,642$17,642
FieldValueIRS element (for citing)
Total Program Service Revenue$312,099TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$312,099TotalRevenueColumnAmt
Related Or Exempt Func Income$312,099RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$138,462TotalAmt
Program Services$117,693ProgramServicesAmt
Management And General$20,769ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,608TotalAmt
Program Services$9,017ProgramServicesAmt
Management And General$1,591ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,799TotalAmt
Management And General$12,799ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$46,591TotalAmt
Program Services$40,531ProgramServicesAmt
Management And General$6,060ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$38,037TotalAmt
Program Services$38,037ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,255TotalAmt
Program Services$1,799ProgramServicesAmt
Management And General$2,456ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,029TotalAmt
Program Services$1,670ProgramServicesAmt
Management And General$4,359ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$26,640TotalAmt
Program Services$12,837ProgramServicesAmt
Management And General$13,803ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$407TotalAmt
Management And General$407ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$58TotalAmt
Program Services$58ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,576TotalAmt
Program Services$2,868ProgramServicesAmt
Management And General$7,708ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$294,462TotalAmt
Program Services$224,510ProgramServicesAmt
Management And General$69,952ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$264,455BOYAmt
EOY$304,360EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,899BOYAmt
EOY$13,250EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$272,354BOYAmt
EOY$317,610EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,264BOYAmt
EOY$65,883EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,264BOYAmt
EOY$65,883EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$234,090BOYAmt
EOY$251,727EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,090BOYAmt
EOY$251,727EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$272,354BOYAmt
EOY$317,610EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$17,637ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$332,216CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$351,443CurrentTaxYearMinus1YearAmt
Current Tax Year$312,099CurrentTaxYearAmt
Total$995,758TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$332,216CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$351,443CurrentTaxYearMinus1YearAmt
Current Tax Year$312,099CurrentTaxYearAmt
Total$995,758TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$995,758PublicSupportTotal170Amt
Total Support$995,758TotalSupportAmt
Gross Receipts Rltd Activities$312,099GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$65,883Amt
FieldValueIRS element (for citing)
Total Liability$65,883TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BMORNING 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 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCONTRACTED SERVICES AND MILE 36,001 0 0 PHONE 802 1,873 0 SUPPLIES 0 322 0 BANK AND MERCHANT FEES 1,646 0 0 OTHER SUPPLIES 2,082 3,865 0 TOTAL 40,531 6,060 0

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