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Governance Register
US nonprofit · EIN 421279953 · Morning Sun, IAiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 421279953) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Exemption status IRS Automatic Revocation of Exemption List (posted to 13 October 2026).Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data
Exemption reinstated on 15 May 2017. The IRS had automatically revoked it on 15 May 2017 (after three years without a return). Source: IRS Automatic Revocation of Exemption List, posted to 13 October 2026.

Morning Sun Development Corp C/O Leroy K Pierce President's network

8 people1 organisationi8 people and 1 organisation on this map.The large node is the subject of this page. Solid lines are what the register itself records (8). Violet dotted lines (1) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

8 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 8 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Connie MaloneDirector2020
6 yrs
David Pierce (also filed as Dave Pierce)President2020
6 yrs
Mary ZoecklerVice Preside2020
6 yrs
Pat ThomasDirector2020
6 yrs
Patricia SchaeferDirector2024
2 yrs
Sandy McElhinneyDirector2022
4 yrs
Sue BryantSecretary/Tr2020
6 yrs
Tom BryantDirector2020
6 yrs
Under 5 years5 to 6 years6 years or more

Pay and hours

year to 31 December 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
David PiercePresident1$0
Patricia SchaeferDirector1$0
Mary ZoecklerVice Preside1$0
Connie MaloneDirector1$0
Pat ThomasDirector1$0
Tom BryantDirector1$0
Sue BryantSecretary/Tr1$0
Sandy McElhinneyDirector1$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Morning Sun Development Corp C/O Leroy K Pierce President
EIN
421279953
Address
Po Box 555, Morning Sun, IA, 52640-0555
State
Iowa
Mission
The mission of the morning sun development corp is to support initiatives that help develop, maintain, and promote the community of morning sun, iowa as an attractive place to live, work and do business. (as filed on the Form 990)
Activity (NTEE)
S19 Community improvement and capacity building
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Community Improvement & Capacity Building
Size band
5 (IRS master file code)
Formed
1986
Principal officer
David Pierce (as named on the Form 990)
IRS ruling date
1 August 2020
Status
Code 01 (unconditional exemption)
Form 990 filings on record
5, latest 2024
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥6years on the filingsConnie Malone
≥6years on the filingsDavid Pierce
≥6years on the filingsMary Zoeckler
≥6years on the filingsPat Thomas

Latest return

year to 31 December 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2025. US dollars, as filed.
Total assets
$742k
Total liabilities
$0
Net assets or fund balances
$742k
Contributions and grants received
$6k
Program service revenue
$20k
Employees
0
Volunteers
8

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$29k$56kDeficit $27k

As filed on the IRS Form 990. US dollars.