Civic Intelligence

Shining Star Foundation

990 • Fiscal year 2018 • EIN 68-0221149

Aug 01, 2017 to Jul 31, 2018 • Filed on Mar 07, 2019

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

56th percentile

0.27x

Higher debt load relative to assets than 56% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.67x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

30th percentile

-1.2%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$178,824

Higher top officer pay than 51% of similar nonprofits.

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

32nd percentile

-2.1%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

2.7%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$11,851,098

Down $251,006 (-2.1%) from 2017

Net Assets

Down

$8,609,964

Down $58,045 (-0.7%) from 2017

Liabilities

Down

$3,241,134

Down $192,961 (-5.6%) from 2017

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin30th percentile

Revenue

Up

$4,851,126

Up $126,474 (+2.7%) from 2017

Expenses

Down

$4,909,171

Down $45,767 (-0.9%) from 2017

Net Income

Up

-$58,045

Up $172,241 (+75%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2018

Assets$11,851,098
Liabilities$3,241,134
Net Assets$8,609,964
Open 2018 Filing

Operations Trend

Revenue Growth45th 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

2018

Revenue$4,851,126
Expenses$4,909,171
Net Income-$58,045
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Mar 7, 2019
Return Version
2017v2.2
Gross Receipts
$4,861,116
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$10,504,910$10,142,202▼ $362,708
Cash and Non-Interest-Bearing Accounts$926,570$964,833▲ $38,263
Savings and Temporary Cash Investments$621,106$588,242▼ $32,864
Loans From Officers Directors$644,743$507,964▼ $136,779
Accounts Receivable$49,389$86,022▲ $36,633
Prepaid Expenses and Deferred Charges$129$69,799▲ $69,670
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$12,102,104$11,851,098▼ $251,006
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,804,489$1,737,836▼ $66,653
Deferred Revenue$672,347$723,126▲ $50,779
Accounts Payable and Accrued Expenses$300,016$259,708▼ $40,308
Other Liabilities$12,500$12,500→ $0
Total Liabilities$3,434,095$3,241,134▼ $192,961
Net Assets / Fund Balance
Unrestricted Net Assets$8,304,272$8,340,819▲ $36,547
Temporarily Rstr Net Assets$363,737$269,145▼ $94,592
Total Net Assets Fund Balance$8,668,009$8,609,964▼ $58,045
Total Liabilities and Net Assets / Fund Balance$12,102,104$11,851,098▼ $251,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,642,498$1,677,399$6,319,897
Leasehold Improvements$2,346,306$1,338,896$3,685,202
Land$3,072,880-$3,072,880
Equipment$39,487$316,503$355,990
Other Land Buildings$41,031$160,528$201,559

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$78,273---$78,273
2017$78,198-▲ $75-$78,273
2016$78,198---$78,198
2015$22,730---$22,730
2014$22,730---$22,730
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sheila ReillyHead of SchoolFT$178,824$178,824
John CarmichaelCFOFT$114,250$114,250

Board Members and Trustees

NameTitle
Jiyun Cameron LeePresident
Andrew QuanBoard Member
Belinda HayesBoard Member
David GlickmanBoard Member
Holly SeerleyBoard Member
Stormy MillerBoard Member
Catherine OgleSecretary
Pam SowerbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$369,901
Program Service Revenue
$4,278,881
Investment Income
$0
Other Revenue
$202,344
All Other Contributions
$369,901
Change in Net Assets
$-58,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,861,116
Revenue Not Reported on Financial Statements
$-9,990
Other Revenue Adjustments
$-9,990
Total Revenue per Audited Statements
$4,861,116
Total Revenue per Form 990
$4,851,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,619,969
Other Expenses$1,289,202
Total Fundraising Expense$111,384
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,476,698$274,338$70,109$2,821,145
Depreciation Depletion$349,187$39,235$3,923$392,345
Other Employee Benefits$316,461$35,053$8,958$360,472
Payroll Taxes$227,841$25,237$6,450$259,528
Fees for Services Other$180,822$55,214-$236,036
Current Officers, Directors, Trustees, and Key Employees$156,990$17,390$4,444$178,824
Occupancy$114,971$18,820$1,345$135,136
Insurance$102,712$2,375$4,750$109,837
Interest$85,016--$85,016
Other Expenses$69,899$63,372$9,856$9,856
Total Functional Expenses$4,266,753$531,034$111,384$4,909,171

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,919,161
Expenses per Audited Statements$4,909,171
Total Expenses per Form 990$4,909,171
Expenses Not Reported on Form 990$9,990
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,206
Fundraising Direct Expenses$9,990
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle Event$19,883$19,883$1,218$18,665
Lobster Feed$17,519$17,519$7,440$10,079
Total Events$43,206$43,206$9,990$33,216
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$644,743$507,964▼ $136,779
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
Head of School
Signed
2019-03-07
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
78

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, 2018. Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising Events Expenses $9990”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04861116
IRS990/GrossRentsGrp/RealAmt0156212
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt04750
IRS990/InsuranceGrp/ManagementAndGeneralAmt02375
IRS990/InsuranceGrp/ProgramServicesAmt0102712
IRS990/InsuranceGrp/TotalAmt0109837
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt085016
IRS990/InterestGrp/TotalAmt085016
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03493326
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010504910
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010142202
IRS990/LandBldgEquipCostOrOtherBssAmt013635528
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0644743
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0507964
IRS990/LobbyingActivitiesInd0false
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
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01804489
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01737836
IRS990/NetAssetsOrFundBalancesBOYAmt08668009
IRS990/NetAssetsOrFundBalancesEOYAmt08609964
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt033216
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0156212
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0156212
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01345
IRS990/OccupancyGrp/ManagementAndGeneralAmt018820
IRS990/OccupancyGrp/ProgramServicesAmt0114971
IRS990/OccupancyGrp/TotalAmt0135136
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt08958
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035053
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0316461
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0360472
IRS990/OtherExpensesGrp/Desc0Administrative Expenses
IRS990/OtherExpensesGrp/Desc1Education & Program Expenses
IRS990/OtherExpensesGrp/Desc2Transportation
IRS990/OtherExpensesGrp/Desc3Outreach & Development
IRS990/OtherExpensesGrp/FundraisingAmt01549
IRS990/OtherExpensesGrp/FundraisingAmt19856
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063372
IRS990/OtherExpensesGrp/ProgramServicesAmt098606
IRS990/OtherExpensesGrp/ProgramServicesAmt187550
IRS990/OtherExpensesGrp/ProgramServicesAmt269899
IRS990/OtherExpensesGrp/TotalAmt0163527
IRS990/OtherExpensesGrp/TotalAmt187550
IRS990/OtherExpensesGrp/TotalAmt269899
IRS990/OtherExpensesGrp/TotalAmt39856
IRS990/OtherLiabilitiesGrp/BOYAmt012500
IRS990/OtherLiabilitiesGrp/EOYAmt012500
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012916
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012916
IRS990/OtherRevenueTotalAmt012916
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt070109
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0274338
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02476698
IRS990/OtherSalariesAndWagesGrp/TotalAmt02821145
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06450
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025237
IRS990/PayrollTaxesGrp/ProgramServicesAmt0227841
IRS990/PayrollTaxesGrp/TotalAmt0259528
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0129
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt069799
IRS990/PrincipalOfficerNm0Sheila Reilly
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1480000
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0After School Programs
IRS990/ProgramServiceRevenueGrp/Desc1Transportation
IRS990/ProgramServiceRevenueGrp/Desc2Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034347
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1335970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23908564
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034347
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1335970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23908564
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0373208
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01542365
IRS990/PYOtherRevenueAmt0180609
IRS990/PYProgramServiceRevenueAmt04170835
IRS990/PYRevenuesLessExpensesAmt0-230286
IRS990/PYSalariesCompEmpBnftPaidAmt03412573
IRS990/PYTotalExpensesAmt04954938
IRS990/PYTotalRevenueAmt04724652
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-58045
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0156212
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04278881
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0621106
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0588242
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt04642498
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01677399
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06319897
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt078273
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt078198
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt075
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt078198
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt078198
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt022730
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt022730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt022730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt022730
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt039487
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0316503
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0355990
IRS990ScheduleD/ExpensesNotReportedAmt09990
IRS990ScheduleD/ExpensesSubtotalAmt04909171
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt03072880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03072880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02346306
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01338896
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03685202
IRS990ScheduleD/OtherExpensesIncludedAmt09990
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041031
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0160528
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0201559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Building Deposit
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-9990
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-9990
IRS990ScheduleD/RevenueSubtotalAmt04861116
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, 2018. Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Events Expenses $9990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010142202
IRS990ScheduleD/TotalExpensesPerForm990Amt04909171
IRS990ScheduleD/TotalLiabilityAmt012500
IRS990ScheduleD/TotalRevenuePerForm990Amt04851126
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04861116

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,851,098
Liabilities
$3,241,134
Net assets
$8,609,964
Revenue
$4,851,126
Expenses
$4,909,171
Net income
-$58,045
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