Civic Intelligence

Daystar Foundation and Library Inc

EIN 73-1361940 • 501(c)3 • Oklahoma City, OK

Profile

Daystar Fdn and Library's mission is to foster deeper and more wide- spread interest in the history of Christian Science as discovered by Mary Baker Eddy and to inspire heartfelt appreciation for her and for those students of hers who faithfully served the Church she founded.

3015 United Founders BlvdOklahoma City, OK 73112

www.daystarfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.04x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$177,704

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

59th percentile

7.0%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

5.1%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$24,259,814

Up $1,595,852 (+7.0%) from 2023

Liabilities

Up

$147,921

Up $11,173 (+8.2%) from 2023

Net Assets

Up

$24,111,893

Up $1,584,679 (+7.0%) from 2023

Operations
Liabilities / Revenue18th percentileNet Margin84th percentile

Revenue

Up

$3,782,457

Up $182,962 (+5.1%) from 2023

Expenses

Up

$2,364,069

Up $64,682 (+2.8%) from 2023

Net Income

Up

$1,418,388

Up $118,280 (+9.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $10,678,067Liabilities 2011: $109,875Net Assets 2011: $10,568,1922011Assets 2012: $11,609,397Liabilities 2012: $103,846Net Assets 2012: $11,505,5512012Assets 2013: $12,500,833Liabilities 2013: $112,121Net Assets 2013: $12,388,7122013Assets 2014: $13,454,906Liabilities 2014: $220,029Net Assets 2014: $13,234,8772014Assets 2015: $14,867,979Liabilities 2015: $82,929Net Assets 2015: $14,785,0502015Assets 2016: $15,713,140Liabilities 2016: $93,264Net Assets 2016: $15,619,8762016Assets 2017: $16,343,604Liabilities 2017: $98,827Net Assets 2017: $16,244,7772017Assets 2018: $15,959,296Liabilities 2018: $140,493Net Assets 2018: $15,818,8032018Assets 2019: $17,952,396Liabilities 2019: $112,888Net Assets 2019: $17,839,5082019Assets 2020: $19,191,062Liabilities 2020: $191,758Net Assets 2020: $18,999,3042020Assets 2021: $20,330,550Liabilities 2021: $268,866Net Assets 2021: $20,061,6842021Assets 2022: $21,241,202Liabilities 2022: $124,987Net Assets 2022: $21,116,2152022Assets 2023: $22,663,962Liabilities 2023: $136,748Net Assets 2023: $22,527,2142023Assets 2024: $24,259,814Liabilities 2024: $147,921Net Assets 2024: $24,111,8932024

Highlighted filing

2024

Assets$24,259,814
Liabilities$147,921
Net Assets$24,111,893
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2011: $2,771,431Expenses 2011: $1,670,828Net Income 2011: $1,100,6032011Revenue 2012: $2,645,237Expenses 2012: $1,711,702Net Income 2012: $933,5352012Revenue 2013: $2,648,241Expenses 2013: $1,811,254Net Income 2013: $836,9872013Revenue 2014: $3,048,218Expenses 2014: $2,222,710Net Income 2014: $825,5082014Revenue 2015: $4,053,911Expenses 2015: $2,274,756Net Income 2015: $1,779,1552015Revenue 2016: $2,647,296Expenses 2016: $2,266,904Net Income 2016: $380,3922016Revenue 2017: $2,878,977Expenses 2017: $2,500,492Net Income 2017: $378,4852017Revenue 2018: $3,485,018Expenses 2018: $2,376,358Net Income 2018: $1,108,6602018Revenue 2019: $4,006,405Expenses 2019: $2,426,819Net Income 2019: $1,579,5862019Revenue 2020: $2,998,316Expenses 2020: $2,396,863Net Income 2020: $601,4532020Revenue 2021: $3,547,578Expenses 2021: $2,422,975Net Income 2021: $1,124,6032021Revenue 2022: $3,283,745Expenses 2022: $2,119,439Net Income 2022: $1,164,3062022Revenue 2023: $3,599,495Expenses 2023: $2,299,387Net Income 2023: $1,300,1082023Revenue 2024: $3,782,457Expenses 2024: $2,364,069Net Income 2024: $1,418,3882024

Highlighted filing

2024

Revenue$3,782,457
Expenses$2,364,069
Net Income$1,418,388
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$24,259,814
Liabilities
$147,921
Net assets
$24,111,893
Revenue
$3,782,457
Expenses
$2,364,069
Net income
$1,418,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$0.15$24.1$3.78$2.36$1.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$0.14$22.5$3.60$2.30$1.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.2$0.12$21.1$3.28$2.12$1.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.3$0.27$20.1$3.55$2.42$1.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$0.19$19.0$3.00$2.40$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$0.11$17.8$4.01$2.43$1.58
2018Summary only. Only limited summary data is available for this year.$16.0$0.14$15.8$3.49$2.38$1.11
2017Summary only. Only limited summary data is available for this year.$16.3$0.10$16.2$2.88$2.50$0.38
2016Summary only. Only limited summary data is available for this year.$15.7$0.09$15.6$2.65$2.27$0.38
2015Summary only. Only limited summary data is available for this year.$14.9$0.08$14.8$4.05$2.27$1.78
2014Summary only. Only limited summary data is available for this year.$13.5$0.22$13.2$3.05$2.22$0.83
2013Summary only. Only limited summary data is available for this year.$12.5$0.11$12.4$2.65$1.81$0.84
2012Summary only. Only limited summary data is available for this year.$11.6$0.10$11.5$2.65$1.71$0.93
2011Summary only. Only limited summary data is available for this year.$10.7$0.11$10.6$2.77$1.67$1.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.2
Gross Receipts
$5,650,837
Mission and Program Overview

Mission

Daystar Fdn and Library's mission is to foster deeper and more wide- spread interest in the history of Christian Science as discovered by Mary Baker Eddy and to inspire heartfelt appreciation for her and for those students of hers who faithfully served the Church she founded.

Gather and preserve a wide range of historical items related to Christian Science and the Bible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,673,995$13,216,966▼ $457,029
Investments in Publicly Traded Securities$6,086,108$7,994,092▲ $1,907,984
Investments Program Related$1,879,688$2,050,898▲ $171,210
Savings and Temporary Cash Investments$757,199$730,380▼ $26,819
Inventories for Sale or Use$113,675$114,673▲ $998
Intangible Assets$109,347$103,238▼ $6,109
Prepaid Expenses and Deferred Charges$38,699$44,345▲ $5,646
Cash and Non-Interest-Bearing Accounts$5,035$5,202▲ $167
Accounts Receivable$216$20▼ $196
Total Assets$22,663,962$24,259,814▲ $1,595,852
Liabilities
Accounts Payable and Accrued Expenses$136,748$147,921▲ $11,173
Total Liabilities$136,748$147,921▲ $11,173
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,230,038$22,611,808▲ $1,381,770
Net Assets With Donor Restrictions$1,297,176$1,500,085▲ $202,909
Total Net Assets Fund Balance$22,527,214$24,111,893▲ $1,584,679
Total Liabilities and Net Assets / Fund Balance$22,663,962$24,259,814▲ $1,595,852

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,869,065$5,535,521$16,404,586
Equipment$2,347,901$1,195,766$3,543,667
Investment Program Related Org$2,050,898--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,352,677-▲ $202,909-$1,555,586
2023$1,273,867$16,000▲ $108,810-$1,352,677
2022$1,919,013$52,320▼ $85,466-$1,273,867
2021$2,461,340-▲ $323,973-$1,919,013
2020$3,063,581-▼ $56,310$20,931$2,461,340
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen W Starrett-TrusteeExecutive Director & PresidentFT$165,683$12,021$177,704
Valerie BookoutAccounting Manager & SecretaryFT$107,788$3,234$111,022
Troy M SimmondsArchivistFT$103,946$3,118$107,064

Board Members and Trustees

NameTitle
Dixie AufderheideChair
Mark SullivanVice Chair
George HiattTrustee
Mark AndersonTrustee
Ronald LawrenceTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
ScreenPoint Media LLCAV projects & restoration7700 Canterbury Terrace, McKinney, TX 75070$190,640
Total EnvironmentLandscape MaintenancePO Box 200563, Dallas, TX 75320-0563$144,403
Revenue and Support

Revenue Composition

Contributions and Grants
$3,337,811
Program Service Revenue
$136,908
Investment Income
$301,483
Other Revenue
$6,255
All Other Contributions
$3,282,639
Change in Net Assets
$1,418,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,628,006
Salaries, Compensation, and Employee Benefits$709,876
Grants and Similar Amounts Paid$26,187
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$502,691$124,145-$626,836
Other Salaries and Wages$348,198$10,716-$358,914
Current Officers, Directors, Trustees, and Key Employees$232,050$58,013-$290,063
Occupancy$91,275$20,193-$111,468
Office Expenses$81,633$22,382-$104,015
Fees for Services Accounting$10,997$70,394-$81,391
Information Technology$65,366$6,901-$72,267
Payroll Taxes$42,960$5,088-$48,048
Insurance$30,831$9,788-$40,619
Grants to Domestic Orgs$26,187--$26,187
Fees for Service Investment Mgmnt Fees-$20,284-$20,284
Travel$14,714$1,618-$16,332
All Other Expenses$14,614$1,679-$16,293
Pension Plan Contributions$11,490$1,361-$12,851
Fees for Services Other$1,731$11,081-$12,812
Advertising$6,391--$6,391
Other Expenses$3,594$237-$3,831
Fees for Services Legal$270$1,727-$1,997
Conferences and Meetings$634$31-$665
Total Functional Expenses$1,825,495$538,574$0$2,364,069
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
United Founders Neighborhood FoundationOklahoma City, OK501(c)(3)Maintain Beauty and Safety of the Neighborhood$23,492
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

“The Foundation does not have committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, line 11B

“The governing board are provided a copy of the Form 990 before it is filed. The Organization's Executive Director, Treasurer, and Secretary review the Form 990.”

Form 990, Part VI, Section B, line 12C

“The Foundation requires that all Trustees, officers, and employees attest annually to their familiarity with the Foundation's written Conflict of Interest Policy and disclose any information concerning conflicts of interest or even possible conflicts of interest. If a conflict or possible conflict exists, the Trustee, Officer or employee must disclose the matter to the Foundation's governing body. The individual is not permitted to vote on any decision involving the matter and cannot actively participate as an advocate on their behalf and should ensure that contracts and services the Foundation are competitive, fair, and in the best interest of the Foundation. Neither a Trustee or the spouse of a Trustee may enter into employment with the Foundation, except in the case of a Founding Trustee and an attorney who may receive compensation for unique services while also a Trustee.”

Form 990, Part VI, Section B, line 15

“The Organization reviews the most recent local compensation data published by the Oklahoma Center for Non-profits in determining compensation for the Original Executive Director & President and Accounting Manager & Secretary. Compensation is reviewed and approved by the board on an annual basis. Documentation is done in the personnel files.”

Form 990, Part VI, Section C, line 19

“The Organization's governing documents, conflict of interest policy, and audited financial statements are not available to the public.”

Filing and Contact Details

Filer

Filer Name
Daystar Foundation and Library Inc
EIN
73-1361940
Phone
4058482238
Address
3015 United Founders Blvd, Oklahoma City, OK 73112

Signing Officer

Name
Valerie Bookout
Title
Accounting Manager & Secretary
Phone
4058482238
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen W Starrett
Formed
1990
Legal Domicile
Ok
Voting Board Members
6
Independent Board Members
5
Employees
6
Volunteers
27

Preparer

Firm
Eide Bailly LLP
Address
18081 Burt St Ste 200, Omaha, NE 68022-4722
Preparer
Wendy R Cooley CPA
Phone
4023302660
Supplemental Narrative

Financial Statement Notes

Part III, Line 4:

“The Daystar Foundation & Library, Inc.'s collections are made up of publications of historical significance mostly relating to Christian Science, its discoverer and founder, Mary Baker Eddy, and other individuals heavily involved in the Christian Science movement. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. The collections are subject to a policy that requires proceeds from their sales to be used to acquire other items for collections. Since the Foundation's inception, the collections have been acquired through purchases and contributions. The collections are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as a decrease in temporarily restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected on the consolidated financial statements. Proceeds from deaccessions or insurance recoveries, when applicable, are reflected as increases in the appropriate net asset classes.”

Part V, Line 4:

“The purpose and intended use of the funds is to generate funding for programs, operation, and capital improvement.”

Part X, Line 2:

“The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”

Raw XML AppendixShowing 400 of 623 raw XML fields

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/ActivityOrMissionDesc0Gather and preserve a wide range of historical items related to Christian Science and the Bible.
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IRS990/Desc0Preservation of rare book/document collectionDaystar houses and maintains a rare and unique collection of books and documents related to the history of the Christian religion and the practice of Christian Science. Its library and facility are open to the public for study, research, inspiration, and to foster a deeper and more widespread interest in the history of Christianity and the history of Christian Science. The number of visits to Daystar was over 555 during 2024.Statement continued on Schedule O.In 2024 Daystar received over 180 calls requesting materials or answers to research questions. Daystar's website (daystarfoundation.org) had 5,800 users in 2024, and over 20,300 page views. The Daystar collections include early editions of the published writings of Mrs. Eddy, the Discoverer and Founder of the Christian Science religion, original letters written by Mrs. Eddy, reminiscences prepared by those who knew her, and numerous books and other publications about her and the emergence of Christian Science in nineteenth-century America. Also included in the collection are historic Bibles and commentaries. Daystar's maintenance and preservation of such books, documents and artifacts means that the history of Christianity, Christian Science and the Bible will be preserved for future generations. Daystar has a historic collection of rare Bibles, dating back to 1606, as well as a selection of well-known Bible research works. Daystar's exhibits include Bibles from the seventeenth, eighteenth, and nineteenth centuries.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Kathleen W Starrett-Trustee
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IRS990/Form990PartVIISectionAGrp/PersonNm2Mark Sullivan
IRS990/Form990PartVIISectionAGrp/PersonNm3Ronald Lawrence
IRS990/Form990PartVIISectionAGrp/PersonNm4Mark Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm5George Hiatt
IRS990/Form990PartVIISectionAGrp/PersonNm6Valerie Bookout
IRS990/Form990PartVIISectionAGrp/PersonNm7Troy M Simmonds
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director & President
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IRS990/MissionDesc0Daystar Fdn and Library's mission is to foster deeper and more wide- spread interest in the history of Christian Science as discovered by Mary Baker Eddy and to inspire heartfelt appreciation for her and for those students of hers who faithfully served the Church she founded.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Presentation series regarding the history of the Bible, Christianity, and Christian Science. Daystar's historical research publication, Library Notes, Volume 28 was written and published during 2024. Free copies were mailed to over 1250 addresses. Free copies of Daystar's annual publication of a historical pamphlet or frameable card were mailed to approximately 286 addresses. Statement continued on Schedule O.During a local conference related to Christian Science, over 50 guests were offered tours of Daystar, access to the Library collection, and research help. The Traveling Program (AKA Road Show) was presented by Daystar's Archivist and Librarian to groups in different communities where they were invited by Daystar supporters to introduce the Foundation and share Christian Science history with potential members. They gave 1 of these presentations in 2024.The New England Field Program offered a trip to New Hampshire and Massachusetts where 6 attendees visited sites of historic significance to the founding and early years of Christian Science.The new field program to Germany planned to launch in 2024 was cancelled due to attendees' cancellations. The 2024 fall event had over 200 attendees and included tours of the library and new wing; time for guests to study and research; a piano duet concert with variations on hymns from "The Christian Science Hymnal; a hymn sing; a movie about an early worker in the Christian Science movement, John Randall Dunn; a staff panel presentation about items in the Library collection; and a talk by author and former college professor Gergory W. Sandford, Ph.D. highlighting his book Christian Science in East Germany.
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IRS990/ProgSrvcAccomActy3Grp/Desc0A/V restoration and preservationDaystar is committed to preserving A/V programs related to the history of the Bible, Christianity, and Christian Science. It digitally restores and archives its collection of historic A/V programs to make them available to visitors in the library now and for years to come.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Investment in Abbott Marker Systems, LLC and bookstore salesThe activities of Abbott Marker Systems, LLC is substantially related to the Foundation's purpose of preserving the history of the Christian Science religion and the practice and understanding of Christian Science through the production of metal book markers for the study of weekly Bible lessons. In addition, the Foundation sells various materials related to the study of Christian Science.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Miscellaneous revenue - 2020 Amount: $ 57. 2021 Amount: $ 187. 2022 Amount: $ 162.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Description: Non-discretionary annual contribution Date: 12/31/20 Amount: 2631750. Description: Non-discretionary annual contribution Date: 12/31/21 Amount: 3078350. Description: Non-discretionary annual contribution Date: 12/31/22 Amount: 2743400. Description: Non-discretionary annual contribution Date: 12/31/23 Amount: 2615800. Description: Non-discretionary annual contribution Date: 12/31/24 Amount: 2871000.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2The Dorothy D. and James A. Moller Foundation contributions are unusual in nature. The annual payouts are substantially large and created upon the passing of Dorothy Moller. The Moller Foundation requires Daystar Foundation to provide an annual report of the expenditures made to ensure Daystar carries out its charitable activities. The IRS has acknowledged the Foundation has met all the requirements to be classified as a public charity described in IRC section 509(a)(1) and section 170(b)(1)(a)(vi).
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Sch A Part VI - Unusual Grants Received
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