Civic Intelligence

Shining Star Foundation

990 • Fiscal year 2017 • EIN 68-0221149

Aug 01, 2016 to Jul 31, 2017 • Filed on May 24, 2018

Organization Profilewww.staracademy.org

View Organization Page

4470 Redwood HighwaySan Rafael, CA 94903

(415) 456-8727

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.28x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.73x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

22nd percentile

-4.9%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$175,000

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

23rd percentile

-2.2%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-0.4%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$12,102,104

Down $273,554 (-2.2%) from 2016

Net Assets

Down

$8,668,009

Down $255,286 (-2.9%) from 2016

Liabilities

Down

$3,434,095

Down $18,268 (-0.5%) from 2016

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin22nd percentile

Revenue

Down

$4,724,652

Down $20,816 (-0.4%) from 2016

Expenses

Up

$4,954,938

Up $69,821 (+1.4%) from 2016

Net Income

Down

-$230,286

Down $90,637 (-65%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $9,893,453Liabilities 2011: $663,123Net Assets 2011: $9,230,3302011Assets 2012: $10,538,152Liabilities 2012: $1,604,634Net Assets 2012: $8,933,5182012Assets 2013: $10,548,397Liabilities 2013: $836,393Net Assets 2013: $9,712,0042013Assets 2014: $12,883,196Liabilities 2014: $3,507,797Net Assets 2014: $9,375,3992014Assets 2015: $12,892,734Liabilities 2015: $3,829,790Net Assets 2015: $9,062,9442015Assets 2016: $12,375,658Liabilities 2016: $3,452,363Net Assets 2016: $8,923,2952016Assets 2017: $12,102,104Liabilities 2017: $3,434,095Net Assets 2017: $8,668,0092017Assets 2018: $11,851,098Liabilities 2018: $3,241,134Net Assets 2018: $8,609,9642018Assets 2019: $11,513,770Liabilities 2019: $2,935,495Net Assets 2019: $8,578,2752019Assets 2020: $11,791,335Liabilities 2020: $3,228,078Net Assets 2020: $8,563,2572020Assets 2021: $12,206,543Liabilities 2021: $2,619,794Net Assets 2021: $9,586,7492021Assets 2022: $11,686,888Liabilities 2022: $2,399,755Net Assets 2022: $9,287,1332022Assets 2023: $11,552,143Liabilities 2023: $2,323,488Net Assets 2023: $9,228,6552023Assets 2024: $11,735,131Liabilities 2024: $2,626,528Net Assets 2024: $9,108,6032024

Highlighted filing

2017

Assets$12,102,104
Liabilities$3,434,095
Net Assets$8,668,009
Open 2017 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,153,344Expenses 2011: $3,071,990Net Income 2011: $81,3542011Revenue 2012: $3,216,072Expenses 2012: $3,512,884Net Income 2012: -$296,8122012Revenue 2013: $4,821,553Expenses 2013: $4,028,715Net Income 2013: $792,8382013Revenue 2014: $4,480,797Expenses 2014: $4,616,779Net Income 2014: -$135,9822014Revenue 2015: $4,489,366Expenses 2015: $4,801,821Net Income 2015: -$312,4552015Revenue 2016: $4,745,468Expenses 2016: $4,885,117Net Income 2016: -$139,6492016Revenue 2017: $4,724,652Expenses 2017: $4,954,938Net Income 2017: -$230,2862017Revenue 2018: $4,851,126Expenses 2018: $4,909,171Net Income 2018: -$58,0452018Revenue 2019: $5,191,239Expenses 2019: $5,271,708Net Income 2019: -$80,4692019Revenue 2020: $5,350,088Expenses 2020: $5,365,106Net Income 2020: -$15,0182020Revenue 2021: $6,449,556Expenses 2021: $5,426,064Net Income 2021: $1,023,4922021Revenue 2022: $5,933,662Expenses 2022: $6,233,278Net Income 2022: -$299,6162022Revenue 2023: $6,855,358Expenses 2023: $6,913,836Net Income 2023: -$58,4782023Revenue 2024: $6,863,284Expenses 2024: $6,983,336Net Income 2024: -$120,0522024

Highlighted filing

2017

Revenue$4,724,652
Expenses$4,954,938
Net Income-$230,286
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
May 24, 2018
Return Version
2016v3.0
Gross Receipts
$4,753,833
Mission and Program Overview

Mission

The Organization provides an intensive, individualized academic program for students with multiple learning differences with a commitment to helping them achieve their full potential and lead gratifying productive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,856,370$10,504,910▼ $351,460
Cash and Non-Interest-Bearing Accounts$873,511$926,570▲ $53,059
Loans From Officers Directors$715,846$644,743▼ $71,103
Savings and Temporary Cash Investments$565,097$621,106▲ $56,009
Accounts Receivable$18,602$49,389▲ $30,787
Prepaid Expenses and Deferred Charges$62,078$129▼ $61,949
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$12,375,658$12,102,104▼ $273,554
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,989,160$1,804,489▼ $184,671
Deferred Revenue$666,447$672,347▲ $5,900
Accounts Payable and Accrued Expenses$68,410$300,016▲ $231,606
Other Liabilities$12,500$12,500→ $0
Total Liabilities$3,452,363$3,434,095▼ $18,268
Net Assets / Fund Balance
Unrestricted Net Assets$8,746,067$8,304,272▼ $441,795
Temporarily Rstr Net Assets$177,228$363,737▲ $186,509
Total Net Assets Fund Balance$8,923,295$8,668,009▼ $255,286
Total Liabilities and Net Assets / Fund Balance$12,375,658$12,102,104▼ $273,554

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,853,161$1,466,736$6,319,897
Leasehold Improvements$2,459,897$1,209,333$3,669,230
Land$3,072,880-$3,072,880
Equipment$48,276$294,049$342,325
Other Land Buildings$70,696$164,570$235,266

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$78,198-▲ $75-$78,273
2016$78,198---$78,198
2015$22,730---$22,730
2014$22,730---$22,730
2013$22,730---$22,730
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sheila ReillyHead of SchoolFT$175,000$175,000
Steve BakerDirector of EducationFT$100,000$100,000

Board Members and Trustees

NameTitle
Ross BuffingtonPresident
Glenn MotolaVice President
Belinda HayesBoard Member
Holly SeerleyBoard Member
Jiyun Cameron LeeBoard Member
Catherine OgleSecretary
Pam SowerbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$373,208
Program Service Revenue
$4,170,835
Investment Income
$0
Other Revenue
$180,609
All Other Contributions
$248,850
Change in Net Assets
$-230,286

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,724,652
Total Revenue per Audited Statements
$4,724,652
Total Revenue per Form 990
$4,724,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,412,573
Other Expenses$1,542,365
Total Fundraising Expense$99,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,262,284$247,822$64,396$2,574,502
Depreciation Depletion$353,641$39,735$3,974$397,350
Other Employee Benefits$276,816$30,324$7,880$315,020
Current Officers, Directors, Trustees, and Key Employees$241,650$26,471$6,879$275,000
Payroll Taxes$217,969$23,877$6,205$248,051
Occupancy$150,570$24,431$8,044$183,045
Insurance$120,034$4,526-$124,560
Interest$83,017--$83,017
Other Expenses$58,882$78,441$1,838$58,882
Total Functional Expenses$4,297,741$557,252$99,945$4,954,938

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,954,938
Total Expenses per Audited Statements$4,954,938
Total Expenses per Form 990$4,954,938
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,933
Fundraising Direct Expenses$29,181
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala in March 2016$56,768$56,768$29,181$27,587
Total Events$56,768$56,768$29,181$27,587
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$715,846$644,743▼ $71,103
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Building Deposit$12,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Form 990 is reviewed by the Organization's top management.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Compliance with the conflict of interest policy is monitored and discussed at Board meetings.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Other information regarding the Organization may be available upon request.”

Filing and Contact Details

Filer

Filer Name
The Shining Star Foundation
EIN
68-0221149
Phone
4154568727
Address
4470 Redwood Highway, San Rafael, CA 94903

Signing Officer

Name
Sheila Reilly
Title
President & CEO
Signed
2018-05-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Reilly
Formed
1990
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
69

Preparer

Firm
R J Ricciardi Inc
Address
1101 Fifth Avenue Suite 360, San Rafael, CA 94901
Preparer
Hiep Pham
Phone
4154571215
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Star Academy adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. Star Academy believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on Star Academys financial condition, results of operations or cash flows. Accordingly, Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2017. Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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IRS990/Desc0Assists students in becoming proficient in reading, writing, and arithmetic while also providing other support services that help develop their executive abilities. The program also offers a full spectrum of specialists, curricula, remediation and the arts, using hands-on-learning techniques, small academic class sizes, and numerous one-on-one small group sessions, all within an academic program based on California Department of Education content standards.
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt010856370
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010504910
IRS990/LandBldgEquipCostOrOtherBssAmt013639598
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0true
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0644743
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Organization provides an intensive, individualized academic program for students with multiple learning differences with a commitment to helping them achieve their full potential and lead gratifying productive lives.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01804489
IRS990/NetAssetsOrFundBalancesBOYAmt08923295
IRS990/NetAssetsOrFundBalancesEOYAmt08668009
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt028752
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0153718
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0153718
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt08044
IRS990/OccupancyGrp/ManagementAndGeneralAmt024431
IRS990/OccupancyGrp/ProgramServicesAmt0150570
IRS990/OccupancyGrp/TotalAmt0183045
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt07880
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030324
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0276816
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0315020
IRS990/OtherExpensesGrp/Desc0Consultants and outside ser
IRS990/OtherExpensesGrp/Desc1Administrative Exp
IRS990/OtherExpensesGrp/Desc2Education and Prg expenses
IRS990/OtherExpensesGrp/Desc3Transportation
IRS990/OtherExpensesGrp/FundraisingAmt0729
IRS990/OtherExpensesGrp/FundraisingAmt11838
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt081625
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt178441
IRS990/OtherExpensesGrp/ProgramServicesAmt0416071
IRS990/OtherExpensesGrp/ProgramServicesAmt154473
IRS990/OtherExpensesGrp/ProgramServicesAmt262334
IRS990/OtherExpensesGrp/ProgramServicesAmt358882
IRS990/OtherExpensesGrp/TotalAmt0498425
IRS990/OtherExpensesGrp/TotalAmt1134752
IRS990/OtherExpensesGrp/TotalAmt262334
IRS990/OtherExpensesGrp/TotalAmt358882
IRS990/OtherLiabilitiesGrp/BOYAmt012500
IRS990/OtherLiabilitiesGrp/EOYAmt012500
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-1861
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-1861
IRS990/OtherRevenueTotalAmt0-1861
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt064396
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0247822
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02262284
IRS990/OtherSalariesAndWagesGrp/TotalAmt02574502
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06205
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023877
IRS990/PayrollTaxesGrp/ProgramServicesAmt0217969
IRS990/PayrollTaxesGrp/TotalAmt0248051
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt062078
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0129
IRS990/PrincipalOfficerNm0Sheila Reilly
IRS990/PriorPeriodAdjustmentsAmt0-25000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1480000
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0After School Programs
IRS990/ProgramServiceRevenueGrp/Desc1Transportation
IRS990/ProgramServiceRevenueGrp/Desc2Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021075
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1434655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23715105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1434655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23715105
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0340405
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01322752
IRS990/PYOtherRevenueAmt0114970
IRS990/PYProgramServiceRevenueAmt04290093
IRS990/PYRevenuesLessExpensesAmt0-139649
IRS990/PYSalariesCompEmpBnftPaidAmt03562365
IRS990/PYTotalExpensesAmt04885117
IRS990/PYTotalRevenueAmt04745468
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-230286
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0153718
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04170835
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0565097
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0621106
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt04853161
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01466736
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06319897
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt078198
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt075
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt078198
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt078198
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt022730
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt022730
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt022730
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt022730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt022730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt022730
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt048276
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0342325
IRS990ScheduleD/ExpensesSubtotalAmt04954938
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt03072880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03072880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02459897
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01209333
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03669230
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt070696
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0164570
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0235266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Building Deposit
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueSubtotalAmt04724652
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Star Academy adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. Star Academy believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on Star Academys financial condition, results of operations or cash flows. Accordingly, Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2017. Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010504910
IRS990ScheduleD/TotalExpensesPerForm990Amt04954938
IRS990ScheduleD/TotalLiabilityAmt012500
IRS990ScheduleD/TotalRevenuePerForm990Amt04724652
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04724652
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04954938
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,102,104
Liabilities
$3,434,095
Net assets
$8,668,009
Revenue
$4,724,652
Expenses
$4,954,938
Net income
-$230,286
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.7$2.63$9.11$6.86$6.98$0.12
2023Detailed filing. Detailed filing data is available for this year.$11.6$2.32$9.23$6.86$6.91$0.06
2022Detailed filing. Detailed filing data is available for this year.$11.7$2.40$9.29$5.93$6.23$0.30
2021Detailed filing. Detailed filing data is available for this year.$12.2$2.62$9.59$6.45$5.43$1.02
2020Detailed filing. Detailed filing data is available for this year.$11.8$3.23$8.56$5.35$5.37$0.02
2019Detailed filing. Detailed filing data is available for this year.$11.5$2.94$8.58$5.19$5.27$0.08
2018Detailed filing. Detailed filing data is available for this year.$11.9$3.24$8.61$4.85$4.91$0.06
2017Detailed filing. Detailed filing data is available for this year.$12.1$3.43$8.67$4.72$4.95$0.23
2016Detailed filing. Detailed filing data is available for this year.$12.4$3.45$8.92$4.75$4.89$0.14
2015Summary only. Only limited summary data is available for this year.$12.9$3.83$9.06$4.49$4.80$0.31
2014Summary only. Only limited summary data is available for this year.$12.9$3.51$9.38$4.48$4.62$0.14
2013Summary only. Only limited summary data is available for this year.$10.5$0.84$9.71$4.82$4.03$0.79
2012Summary only. Only limited summary data is available for this year.$10.5$1.60$8.93$3.22$3.51$0.30
2011Summary only. Only limited summary data is available for this year.$9.89$0.66$9.23$3.15$3.07$0.08