Morning Star Ministry

Nonprofit profile at a glance

EIN
884384621
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Florence, KS, USA
Phone
6209471952
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,110,886
Expenses
$765,524
Assets
$1,520,635
Liabilities
$1,175,385

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • RUSSELL ALLEN (EXECUTIVE DIRECTOR)

People named in this filing

  • RUSSELL ALLEN (EXECUTIVE DIRECTOR)
  • ROBERT PANKRATZ (SENIOR DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a setting where lives can be refreshed and restored to display gods splendor

What it reported doing in 2025

Morning star ministry supports missional leaders around the world. We believe our community will ensure a presence of the holy spirit. We offer yearly or bi-yearly building summits where missional leaders connect with each other and be confirmed into kingdom work. We dream of offering leadership retreat to servant-leaders from every sphere to influence. This would include pastors, missionaries, worshippers, doctors, teachers, leadership teams and entrepreneurs. Morning star ministry equips and sends people to the nations, including the uniited states, to proclaim and release the gospel of christ and his kingdom. We do this by developing programs strategically targeted on a variety of demographics. We launched the kingdom equip school of the heart in the summer of 2023 and plan to launch other programs to continue to spread the word of christ.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 68
  • Accountability: 76
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 50.1% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 85.4% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $654K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 22 of 25 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 59/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.