Civic Intelligence

Shining Star Foundation

990 • Fiscal year 2022 • EIN 68-0221149

Aug 01, 2021 to Jul 31, 2022 • Filed on Oct 31, 2022

Organization Profilewww.staracademy.org

View Organization Page

4470 Redwood HwySan Rafael, CA 94903

(415) 456-8727

Siviq Scores

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

Liabilities / Assets

54th percentile

0.21x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.40x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

21st percentile

-5.0%

Higher net margin than 21% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

64th percentile

$222,796

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

34th percentile

-4.3%

Faster asset growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-8.0%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$11,686,888

Down $519,655 (-4.3%) from 2021

Net Assets

Down

$9,287,133

Down $299,616 (-3.1%) from 2021

Liabilities

Down

$2,399,755

Down $220,039 (-8.4%) from 2021

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin21st percentile

Revenue

Down

$5,933,662

Down $515,894 (-8.0%) from 2021

Expenses

Up

$6,233,278

Up $807,214 (+15%) from 2021

Net Income

Down

-$299,616

Down $1,323,108 (-129%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth34th 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

2022

Assets$11,686,888
Liabilities$2,399,755
Net Assets$9,287,133
Open 2022 Filing

Operations Trend

Revenue Growth29th 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

2022

Revenue$5,933,662
Expenses$6,233,278
Net Income-$299,616
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Oct 31, 2022
Return Version
2021v4.1
Gross Receipts
$5,933,662
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$9,136,565$8,925,739▼ $210,826
Cash and Non-Interest-Bearing Accounts$2,075,315$1,617,886▼ $457,429
Savings and Temporary Cash Investments$776,046$742,554▼ $33,492
Accounts Receivable$164,444$394,423▲ $229,979
Loans From Officers Directors$148,043$27,605▼ $120,438
Prepaid Expenses and Deferred Charges$54,173$6,286▼ $47,887
Total Assets$12,206,543$11,686,888▼ $519,655
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,537,238$1,475,990▼ $61,248
Deferred Revenue$615,143$568,655▼ $46,488
Accounts Payable and Accrued Expenses$306,870$291,959▼ $14,911
Other Liabilities$12,500$35,546▲ $23,046
Total Liabilities$2,619,794$2,399,755▼ $220,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,141,124$8,811,244▼ $329,880
Net Assets With Donor Restrictions$445,625$475,889▲ $30,264
Total Net Assets Fund Balance$9,586,749$9,287,133▼ $299,616
Total Liabilities and Net Assets / Fund Balance$12,206,543$11,686,888▼ $519,655

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,799,845$2,520,052-
Other Land Buildings$124,300$237,778-
Land$3,072,880--
Equipment$41,612$415,090-
Leasehold Improvements$1,887,102$1,861,899-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$78,273---$78,273
2021$78,273---$78,273
2020$78,273---$78,273
2019$78,273---$78,273
2018$78,273---$78,273
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sheila ReillyHead of SchoolFT$222,796$222,796
Sheila Reilly--$222,796$222,796
Claudia ThompsonDirector of Curriculum & InstructionFT$114,000$114,000
Beth Gonzalez-KarcsSpeech Language PathologistFT$103,717$103,717
Maggie CoburnBusiness ManagerFT$100,000$100,000

Board Members and Trustees

NameTitle
Bruce SaldingerPresident
Alexandra Ali SingerBoard Member
Andrew QuanBoard Member
Anna WayneBoard Member
Stormy MillerBoard Member
Abby YimSecretary
Ashleigh HigginsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$389,853
Program Service Revenue
$5,302,138
Investment Income
$1,331
Other Revenue
$240,340
All Other Contributions
$389,853
Change in Net Assets
$-299,616

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,933,662
Total Revenue per Audited Statements
$5,933,662
Total Revenue per Form 990
$5,933,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,516,839
Other Expenses$1,716,439
Total Fundraising Expense$157,721
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,341,585$379,050$96,868$3,817,503
Depreciation Depletion$327,928$54,012$3,858$385,798
Other Employee Benefits$335,961$38,109$9,739$383,809
Fees for Services Other$293,074$59,771$0$352,845
Payroll Taxes$276,192$31,329$8,006$315,527
Occupancy$256,841$35,400$2,529$294,770
Office Expenses$163,830$84,995$5,744$254,569
Insurance$120,173$3,297$6,594$130,064
Interest$50,726$0$0$50,726
Other Expenses$0$0$23,292$23,292
Fees for Services Legal$0$16,337$0$16,337
Fees for Services Accounting$0$9,800$0$9,800
Total Functional Expenses$5,352,544$723,013$157,721$6,233,278

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,233,278
Total Expenses per Audited Statements$6,233,278
Total Expenses per Form 990$6,233,278
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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$148,043$27,605▼ $120,438
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$35,546
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 35% controlled entity
No
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
Filing and Contact Details

Filer

Filer Name
The Shining Star Foundation
EIN
68-0221149
Phone
4154568727
Address
4470 Redwood Hwy, San Rafael, CA 94903
Doing Business As
Star Academy

Signing Officer

Name
Sheila Reilly
Title
Head of School
Phone
4154568727
Signed
2022-10-31
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
60
Volunteers
0

Preparer

Firm
Hiep Pham CPA Inc
Address
41041 Trimboli Way 1926, Fremont, CA 94538
Preparer
Hiep Pham
Phone
5107897736
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

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

Pt VI, Line 12C

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

Pt VI, Line 19

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

Financial Statement Notes

Pt X, Line 2

“The Star Academy is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Star Academy is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Star Academy has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The 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. The Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The 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 the Star Academys financial condition, results of operations, or cash flows. Accordingly, the Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2022. The 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/Form990PartVIISectionAGrp/TitleTxt10Speech Language Pathologist
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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.
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IRS990/ReconcilationRevenueExpnssAmt0-299616
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0173893
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt078273
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt078273
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt078273
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt078273
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt078273
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IRS990ScheduleD/EquipmentGrp/BookValueAmt041612
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0415090
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0456702
IRS990ScheduleD/ExpensesSubtotalAmt06233278
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03072880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01887102
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01861899
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt03749001
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0124300
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0237778
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0362078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035546
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Star Academy is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Star Academy is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Star Academy has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The 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. The Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The 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 the Star Academys financial condition, results of operations, or cash flows. Accordingly, the Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2022. The Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization's non-discrimination policy is as follows: The organization's non-discrimination policy is clearly stated on their website. The policy states, "The Shinning Star Foundation and Star Academy do not discriminate on the basis of race, creed, color, gender, sexual orientation or national origin". They have also announced their discrimination policy.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,686,888
Liabilities
$2,399,755
Net assets
$9,287,133
Revenue
$5,933,662
Expenses
$6,233,278
Net income
-$299,616
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
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