Morning Center

Nonprofit profile at a glance

EIN
461254285
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Memphis, TN, USA
Phone
8557765683
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient
Affiliation
Christianity

Official website

Reported finances

Revenue
$649,720
Expenses
$1,029,664
Assets
$705,463
Liabilities
$217,600

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MATT LARSON (PRESIDENT & CEO (THRU 6/30/25))

Highest reported compensation

  • MATT LARSON (PRESIDENT & CEO (THRU 6/30/25)): $84,365 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The morning center provides christ-centered prenatal and postpartum care to women in under-resourced communities, at no cost to those we serve. Through partnerships with local churches and medical professionals, we offer high-quality medical care alongside spiritual and emotional support affirming the dignity of every mother and child and serving with excellence, compassion, and the love of jesus.

What it reported doing in 2024

During the fiscal year from july 1, 2024, to june 30, 2025, the morning center completed key organizational and operational milestones to prepare for the launch of its new memphis location. This included securing a new headquarters facility, building the foundational team and operational infrastructure, and successfully obtaining a full year of reserve funding to support a strong and sustainable opening. These strategic efforts positioned the organization for long-term growth while continuing to advance its mission in service of mothers and babies.the objective of the morning center's program is to provide high-quality, christ-centered prenatal and postpartum care to women in under-resourced communities completely free of charge. Services included medical care (such as ultrasounds, lab work, and prenatal visits) alongside emotional, educational, and spiritual support to care for the whole woman.the long-term goal of the morning center is to see healthy moms, healthy babies, and thriving families by expanding access to compassionate, life-giving maternity care nationwide. Through the development of sustainable, community-connected clinics, we aim to equip communities across the country to serve vulnerable women with dignity, excellence, and the love of jesus.through this work, we join god's redemptive mission of restoring hope, affirming life, and impacting generations one mother, one baby, and one family at a time. Imagine a city where the light of hope and the warmth of compassion fill every corner, where each life is cherished, and every mother-to-be is met with love. This vision is the heart of our ministry at the morning center, where we extend the transformative love of jesus to underserved pregnant moms through medical care.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 18
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.1%; rating input score 57
  • Program expense ratio: 37.9%; rating input score 38
  • Fundraising efficiency: $2.83 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -58.5%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 57.1% of revenue deployed · 37.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $390K in reported program spending
  • Leadership: top reported pay $84K · 7 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.